State Codes and Statutes

Statutes > California > Gov > 31899-31899.9

GOVERNMENT CODE
SECTION 31899-31899.9



31899.  The purpose of this chapter is to ensure the federal
tax-exempt status of the county employees' retirement systems, to
preserve the deferred treatment of federal income tax on public
employer contributions to public employee pensions, and to ensure
that members are provided with retirement and other related benefits
that are commensurate, to the extent deemed reasonable, with the
services rendered without violating the intent and purposes of
Section 415 of the Internal Revenue Code.
   To achieve this purpose, this chapter incorporates certain pension
payment limitations and elects the "grandfather" option in Section
415(b)(10) of the Internal Revenue Code. Also, this chapter provides
for certain replacement benefits.



31899.1.  (a) The definitions in Chapter 3 (commencing with Section
31450) of this part shall apply to this chapter.
   (b) The term "Internal Revenue Code" includes all regulations,
revenue rulings, notices, and revenue procedures issued by the
Internal Revenue Service.



31899.2.  (a) In accordance with Section 31899.3, the retirement
benefits for any person who for the first time became a member of the
system on or after January 1, 1990, shall be subject to the payment
limitations of Section 415 of the Internal Revenue Code. The
retirement benefits for any person who became a member of the system
before January 1, 1990, also shall be subject to the payment
limitations of Section 415 of the Internal Revenue Code to the extent
that those benefits are not exempt from those limitations under the
"grandfather" election that has been made under that section and this
section.
   (b) The "grandfather" election in Section 415(b)(10) of the
Internal Revenue Code is hereby made. All members of a retirement
system who joined the system prior to January 1, 1990, are exempt
from the Section 415 limits to the extent permitted by the Internal
Revenue Code.
   (c) This section does not apply in a county of the first class as
defined in Section 28020, as amended by Chapter 1204 of the Statutes
of 1971, and Section 28022, as amended by Chapter 43 of the Statutes
of 1961, which county is instead subject to Article 2.1 (commencing
with Section 31510) of Chapter 3.


31899.3.  (a) Notwithstanding any other provision of law, the
retirement rights conferred by this chapter and by Chapter 3
(commencing with Section 31450) of this part upon any person who for
the first time becomes a member of a retirement system on or after
January 1, 1990, shall be subject to the limitations in the Internal
Revenue Code upon benefits that may be paid by public retirement
systems. That person may not have any retirement right or benefit
that exceeds those limitations, and no retirement right or benefit
may accrue to or vest in that person under Chapter 3 (commencing with
Section 31450) that exceeds those limitations. That person may,
however, have retirement rights and benefits under the replacement
benefits program established under this chapter.
   (b) Each retirement board shall provide to each employer a notice
of the content and effect of subdivision (a) for distribution, prior
to employment, to each person who may become a member and to each
person who for the first time becomes a member on or after January 1,
1990.
   (c) Chapter 3 (commencing with Section 31450) shall be construed
as if it included this section.
   (d) This section does not apply in a county of the first class as
defined in Section 28020, as amended by Chapter 1204 of the Statutes
of 1971, and Section 28022, as amended by Chapter 43 of the Statutes
of 1961, which county is instead subject to Article 2.1 (commencing
with Section 31510) of Chapter 3.



31899.4.  (a) Each county and district shall provide a program to
replace the benefits that are limited by Section 415 of the Internal
Revenue Code for members whose retirement benefits are limited by
Section 415 and cannot be fully maximized pursuant to Section 31538.
The replacement benefits program shall provide benefits that,
together with the benefits provided by the retirement system, are the
same as, and may not exceed, the benefits that would be paid by the
retirement system but for the application of the limits of Section
415. Notwithstanding the foregoing, the county or district may modify
its replacement benefits program and may add, modify, or eliminate
any replacement benefits, as necessary, to carry out the purpose of
this chapter. A replacement benefit may not be reduced if the
reduction would impair the vested rights of any person.
   (b) Each county shall establish and administer its own replacement
benefits program for members whose retirement benefits are limited
by Section 415 of the Internal Revenue Code.
   (c) A county may, pursuant to a contract with a district, agree to
administer the district's replacement benefits program for the
district's members whose retirement benefits are limited by Section
415 of the Internal Revenue Code. The county may charge each district
a reasonable fee for administering the district's program and the
county and district may agree on any other conditions relating to
that administration. If a district does not contract with the county
to administer its replacement benefits program, it shall establish
and administer its own replacement benefits program.
   (d) Upon the recommendation of the retirement system's actuary,
and in accordance with its obligation to recommend county and
district contribution rates under Sections 31453 and 31453.5, the
board shall adjust the contributions required to be made by a county
or district to the extent that benefits are payable under a
replacement benefits program of that county or district.
   (e) The county, and any district that establishes and administers
its own program, shall enact an ordinance or prescribe regulations or
other written documentation setting forth the terms of its
replacement benefits program.
   (f) Notwithstanding any other provision of this chapter, a county
of the first class, as defined in Section 28020, as amended by
Chapter 1204 of the Statutes of 1971, and Section 28022, as amended
by Chapter 43 of the Statutes of 1961, is not required to provide
replacement benefits to any member under this section if that member
participates in General Plan F or Safety Plan F under Article 2.1
(commencing with Section 31510) of Chapter 3.



31899.5.  Each county, and each district that establishes its own
replacement benefits program, shall administer the replacement
benefits program established by it pursuant to this chapter. The
board may, pursuant to an agreement with the county or the district
that establishes its own program, assist in the administration of the
replacement benefits program to the extent permitted under the
Internal Revenue Code.



31899.6.  If the Internal Revenue Service determines that any
provision of Chapter 3 (commencing with Section 31450) of this part
or this chapter cannot be given effect without placing a retirement
system administered under this chapter or Chapter 3 (commencing with
Section 31450) of this part out of conformity with Section 415 of the
Internal Revenue Code, that provision, only to the extent that it
causes that nonconformity and only with respect to the affected
parties shall become inoperative with respect to the payment of
benefits pursuant to Chapter 3 (commencing with Section 31450) of
this part, as of the effective date of the determination. The
retirement board shall notify the Secretary of State of inoperation
under this section.



31899.7.  (a) If Section 415 of the Internal Revenue Code is amended
to exclude public retirement systems, or if the application of
Section 415 of the Internal Revenue Code to public retirement systems
is invalidated by the final decision of an appellate court of proper
jurisdiction, all sections of this chapter, except this section,
shall become inoperative as of the effective date of that amendment
or decision. The retirement board shall immediately notify the
Secretary of State whenever any provision of this chapter becomes
inoperative pursuant to this section.
   (b) Whenever all sections of this chapter, except this section,
become inoperative pursuant to this section, and to the extent not
prohibited by the Internal Revenue Code, the retirement board,
county, and districts shall do all of the following:
   (1) Remove the pension limitations imposed by Section 415 of the
Internal Revenue Code for prospective payments to annuitants.
   (2) Eliminate the replacement benefits, and pay benefits that are
due under the system to the affected annuitants without regard to any
limitations of Section 415 of the Internal Revenue Code.
   (3) Take any and all other actions they deem necessary and
feasible.



31899.8.  It is the sole intent of the Legislature, in enacting this
chapter, to fully comply with the provisions of the Internal Revenue
Code that apply to public retirement systems in order to maintain
and ensure the federal income tax exempt status of the county
employees' retirement systems, to elect the "grandfather" option in
Section 415(b)(10) of the Internal Revenue Code, and to require that
each county and district provide benefits that replace the benefits
that are limited by Section 415 of the Internal Revenue Code for
affected members of the county employees' retirement systems.
   The Legislature finds and declares that all costs of local public
agencies and local public retirement systems of complying with
Section 415 of the Internal Revenue Code are a federal mandate within
the meaning of Section 6 of Article XIII B of the California
Constitution and Part 7 (commencing with Section 17500) of Division 4
of Title 2, as construed in City of Sacramento v. State of
California (50 Cal. 3d 51).
   It is the intent of the Legislature that this chapter not be
construed to impose upon local public agencies that are maintaining
county retirement systems pursuant to Chapter 3 (commencing with
Section 31450) of this part, state-reimbursable, state-mandated local
program benefit costs within the meaning of Section 6 of Article
XIII B of the California Constitution and Part 7 (commencing with
Section 17500) of Division 4 of Title 2.
   If either the Commission on State Mandates or a court determines
that this chapter imposes upon any local agency, state-mandated local
program benefit costs, notwithstanding any other provision of law,
no reimbursement therefor shall be made from the State Mandates
Claims Fund pursuant to Part 7 (commencing with Section 17500) of
Division 4 of Title 2 or from any other state fund.




31899.9.  The Legislature reserves the power and right to amend this
chapter, as needed to effect its purposes. This chapter shall be
controlling over any memorandum of understanding reached between
employers and employees pursuant to Chapter 10 (commencing with
Section 3500) of Division 4 of Title 1.

State Codes and Statutes

Statutes > California > Gov > 31899-31899.9

GOVERNMENT CODE
SECTION 31899-31899.9



31899.  The purpose of this chapter is to ensure the federal
tax-exempt status of the county employees' retirement systems, to
preserve the deferred treatment of federal income tax on public
employer contributions to public employee pensions, and to ensure
that members are provided with retirement and other related benefits
that are commensurate, to the extent deemed reasonable, with the
services rendered without violating the intent and purposes of
Section 415 of the Internal Revenue Code.
   To achieve this purpose, this chapter incorporates certain pension
payment limitations and elects the "grandfather" option in Section
415(b)(10) of the Internal Revenue Code. Also, this chapter provides
for certain replacement benefits.



31899.1.  (a) The definitions in Chapter 3 (commencing with Section
31450) of this part shall apply to this chapter.
   (b) The term "Internal Revenue Code" includes all regulations,
revenue rulings, notices, and revenue procedures issued by the
Internal Revenue Service.



31899.2.  (a) In accordance with Section 31899.3, the retirement
benefits for any person who for the first time became a member of the
system on or after January 1, 1990, shall be subject to the payment
limitations of Section 415 of the Internal Revenue Code. The
retirement benefits for any person who became a member of the system
before January 1, 1990, also shall be subject to the payment
limitations of Section 415 of the Internal Revenue Code to the extent
that those benefits are not exempt from those limitations under the
"grandfather" election that has been made under that section and this
section.
   (b) The "grandfather" election in Section 415(b)(10) of the
Internal Revenue Code is hereby made. All members of a retirement
system who joined the system prior to January 1, 1990, are exempt
from the Section 415 limits to the extent permitted by the Internal
Revenue Code.
   (c) This section does not apply in a county of the first class as
defined in Section 28020, as amended by Chapter 1204 of the Statutes
of 1971, and Section 28022, as amended by Chapter 43 of the Statutes
of 1961, which county is instead subject to Article 2.1 (commencing
with Section 31510) of Chapter 3.


31899.3.  (a) Notwithstanding any other provision of law, the
retirement rights conferred by this chapter and by Chapter 3
(commencing with Section 31450) of this part upon any person who for
the first time becomes a member of a retirement system on or after
January 1, 1990, shall be subject to the limitations in the Internal
Revenue Code upon benefits that may be paid by public retirement
systems. That person may not have any retirement right or benefit
that exceeds those limitations, and no retirement right or benefit
may accrue to or vest in that person under Chapter 3 (commencing with
Section 31450) that exceeds those limitations. That person may,
however, have retirement rights and benefits under the replacement
benefits program established under this chapter.
   (b) Each retirement board shall provide to each employer a notice
of the content and effect of subdivision (a) for distribution, prior
to employment, to each person who may become a member and to each
person who for the first time becomes a member on or after January 1,
1990.
   (c) Chapter 3 (commencing with Section 31450) shall be construed
as if it included this section.
   (d) This section does not apply in a county of the first class as
defined in Section 28020, as amended by Chapter 1204 of the Statutes
of 1971, and Section 28022, as amended by Chapter 43 of the Statutes
of 1961, which county is instead subject to Article 2.1 (commencing
with Section 31510) of Chapter 3.



31899.4.  (a) Each county and district shall provide a program to
replace the benefits that are limited by Section 415 of the Internal
Revenue Code for members whose retirement benefits are limited by
Section 415 and cannot be fully maximized pursuant to Section 31538.
The replacement benefits program shall provide benefits that,
together with the benefits provided by the retirement system, are the
same as, and may not exceed, the benefits that would be paid by the
retirement system but for the application of the limits of Section
415. Notwithstanding the foregoing, the county or district may modify
its replacement benefits program and may add, modify, or eliminate
any replacement benefits, as necessary, to carry out the purpose of
this chapter. A replacement benefit may not be reduced if the
reduction would impair the vested rights of any person.
   (b) Each county shall establish and administer its own replacement
benefits program for members whose retirement benefits are limited
by Section 415 of the Internal Revenue Code.
   (c) A county may, pursuant to a contract with a district, agree to
administer the district's replacement benefits program for the
district's members whose retirement benefits are limited by Section
415 of the Internal Revenue Code. The county may charge each district
a reasonable fee for administering the district's program and the
county and district may agree on any other conditions relating to
that administration. If a district does not contract with the county
to administer its replacement benefits program, it shall establish
and administer its own replacement benefits program.
   (d) Upon the recommendation of the retirement system's actuary,
and in accordance with its obligation to recommend county and
district contribution rates under Sections 31453 and 31453.5, the
board shall adjust the contributions required to be made by a county
or district to the extent that benefits are payable under a
replacement benefits program of that county or district.
   (e) The county, and any district that establishes and administers
its own program, shall enact an ordinance or prescribe regulations or
other written documentation setting forth the terms of its
replacement benefits program.
   (f) Notwithstanding any other provision of this chapter, a county
of the first class, as defined in Section 28020, as amended by
Chapter 1204 of the Statutes of 1971, and Section 28022, as amended
by Chapter 43 of the Statutes of 1961, is not required to provide
replacement benefits to any member under this section if that member
participates in General Plan F or Safety Plan F under Article 2.1
(commencing with Section 31510) of Chapter 3.



31899.5.  Each county, and each district that establishes its own
replacement benefits program, shall administer the replacement
benefits program established by it pursuant to this chapter. The
board may, pursuant to an agreement with the county or the district
that establishes its own program, assist in the administration of the
replacement benefits program to the extent permitted under the
Internal Revenue Code.



31899.6.  If the Internal Revenue Service determines that any
provision of Chapter 3 (commencing with Section 31450) of this part
or this chapter cannot be given effect without placing a retirement
system administered under this chapter or Chapter 3 (commencing with
Section 31450) of this part out of conformity with Section 415 of the
Internal Revenue Code, that provision, only to the extent that it
causes that nonconformity and only with respect to the affected
parties shall become inoperative with respect to the payment of
benefits pursuant to Chapter 3 (commencing with Section 31450) of
this part, as of the effective date of the determination. The
retirement board shall notify the Secretary of State of inoperation
under this section.



31899.7.  (a) If Section 415 of the Internal Revenue Code is amended
to exclude public retirement systems, or if the application of
Section 415 of the Internal Revenue Code to public retirement systems
is invalidated by the final decision of an appellate court of proper
jurisdiction, all sections of this chapter, except this section,
shall become inoperative as of the effective date of that amendment
or decision. The retirement board shall immediately notify the
Secretary of State whenever any provision of this chapter becomes
inoperative pursuant to this section.
   (b) Whenever all sections of this chapter, except this section,
become inoperative pursuant to this section, and to the extent not
prohibited by the Internal Revenue Code, the retirement board,
county, and districts shall do all of the following:
   (1) Remove the pension limitations imposed by Section 415 of the
Internal Revenue Code for prospective payments to annuitants.
   (2) Eliminate the replacement benefits, and pay benefits that are
due under the system to the affected annuitants without regard to any
limitations of Section 415 of the Internal Revenue Code.
   (3) Take any and all other actions they deem necessary and
feasible.



31899.8.  It is the sole intent of the Legislature, in enacting this
chapter, to fully comply with the provisions of the Internal Revenue
Code that apply to public retirement systems in order to maintain
and ensure the federal income tax exempt status of the county
employees' retirement systems, to elect the "grandfather" option in
Section 415(b)(10) of the Internal Revenue Code, and to require that
each county and district provide benefits that replace the benefits
that are limited by Section 415 of the Internal Revenue Code for
affected members of the county employees' retirement systems.
   The Legislature finds and declares that all costs of local public
agencies and local public retirement systems of complying with
Section 415 of the Internal Revenue Code are a federal mandate within
the meaning of Section 6 of Article XIII B of the California
Constitution and Part 7 (commencing with Section 17500) of Division 4
of Title 2, as construed in City of Sacramento v. State of
California (50 Cal. 3d 51).
   It is the intent of the Legislature that this chapter not be
construed to impose upon local public agencies that are maintaining
county retirement systems pursuant to Chapter 3 (commencing with
Section 31450) of this part, state-reimbursable, state-mandated local
program benefit costs within the meaning of Section 6 of Article
XIII B of the California Constitution and Part 7 (commencing with
Section 17500) of Division 4 of Title 2.
   If either the Commission on State Mandates or a court determines
that this chapter imposes upon any local agency, state-mandated local
program benefit costs, notwithstanding any other provision of law,
no reimbursement therefor shall be made from the State Mandates
Claims Fund pursuant to Part 7 (commencing with Section 17500) of
Division 4 of Title 2 or from any other state fund.




31899.9.  The Legislature reserves the power and right to amend this
chapter, as needed to effect its purposes. This chapter shall be
controlling over any memorandum of understanding reached between
employers and employees pursuant to Chapter 10 (commencing with
Section 3500) of Division 4 of Title 1.


State Codes and Statutes

State Codes and Statutes

Statutes > California > Gov > 31899-31899.9

GOVERNMENT CODE
SECTION 31899-31899.9



31899.  The purpose of this chapter is to ensure the federal
tax-exempt status of the county employees' retirement systems, to
preserve the deferred treatment of federal income tax on public
employer contributions to public employee pensions, and to ensure
that members are provided with retirement and other related benefits
that are commensurate, to the extent deemed reasonable, with the
services rendered without violating the intent and purposes of
Section 415 of the Internal Revenue Code.
   To achieve this purpose, this chapter incorporates certain pension
payment limitations and elects the "grandfather" option in Section
415(b)(10) of the Internal Revenue Code. Also, this chapter provides
for certain replacement benefits.



31899.1.  (a) The definitions in Chapter 3 (commencing with Section
31450) of this part shall apply to this chapter.
   (b) The term "Internal Revenue Code" includes all regulations,
revenue rulings, notices, and revenue procedures issued by the
Internal Revenue Service.



31899.2.  (a) In accordance with Section 31899.3, the retirement
benefits for any person who for the first time became a member of the
system on or after January 1, 1990, shall be subject to the payment
limitations of Section 415 of the Internal Revenue Code. The
retirement benefits for any person who became a member of the system
before January 1, 1990, also shall be subject to the payment
limitations of Section 415 of the Internal Revenue Code to the extent
that those benefits are not exempt from those limitations under the
"grandfather" election that has been made under that section and this
section.
   (b) The "grandfather" election in Section 415(b)(10) of the
Internal Revenue Code is hereby made. All members of a retirement
system who joined the system prior to January 1, 1990, are exempt
from the Section 415 limits to the extent permitted by the Internal
Revenue Code.
   (c) This section does not apply in a county of the first class as
defined in Section 28020, as amended by Chapter 1204 of the Statutes
of 1971, and Section 28022, as amended by Chapter 43 of the Statutes
of 1961, which county is instead subject to Article 2.1 (commencing
with Section 31510) of Chapter 3.


31899.3.  (a) Notwithstanding any other provision of law, the
retirement rights conferred by this chapter and by Chapter 3
(commencing with Section 31450) of this part upon any person who for
the first time becomes a member of a retirement system on or after
January 1, 1990, shall be subject to the limitations in the Internal
Revenue Code upon benefits that may be paid by public retirement
systems. That person may not have any retirement right or benefit
that exceeds those limitations, and no retirement right or benefit
may accrue to or vest in that person under Chapter 3 (commencing with
Section 31450) that exceeds those limitations. That person may,
however, have retirement rights and benefits under the replacement
benefits program established under this chapter.
   (b) Each retirement board shall provide to each employer a notice
of the content and effect of subdivision (a) for distribution, prior
to employment, to each person who may become a member and to each
person who for the first time becomes a member on or after January 1,
1990.
   (c) Chapter 3 (commencing with Section 31450) shall be construed
as if it included this section.
   (d) This section does not apply in a county of the first class as
defined in Section 28020, as amended by Chapter 1204 of the Statutes
of 1971, and Section 28022, as amended by Chapter 43 of the Statutes
of 1961, which county is instead subject to Article 2.1 (commencing
with Section 31510) of Chapter 3.



31899.4.  (a) Each county and district shall provide a program to
replace the benefits that are limited by Section 415 of the Internal
Revenue Code for members whose retirement benefits are limited by
Section 415 and cannot be fully maximized pursuant to Section 31538.
The replacement benefits program shall provide benefits that,
together with the benefits provided by the retirement system, are the
same as, and may not exceed, the benefits that would be paid by the
retirement system but for the application of the limits of Section
415. Notwithstanding the foregoing, the county or district may modify
its replacement benefits program and may add, modify, or eliminate
any replacement benefits, as necessary, to carry out the purpose of
this chapter. A replacement benefit may not be reduced if the
reduction would impair the vested rights of any person.
   (b) Each county shall establish and administer its own replacement
benefits program for members whose retirement benefits are limited
by Section 415 of the Internal Revenue Code.
   (c) A county may, pursuant to a contract with a district, agree to
administer the district's replacement benefits program for the
district's members whose retirement benefits are limited by Section
415 of the Internal Revenue Code. The county may charge each district
a reasonable fee for administering the district's program and the
county and district may agree on any other conditions relating to
that administration. If a district does not contract with the county
to administer its replacement benefits program, it shall establish
and administer its own replacement benefits program.
   (d) Upon the recommendation of the retirement system's actuary,
and in accordance with its obligation to recommend county and
district contribution rates under Sections 31453 and 31453.5, the
board shall adjust the contributions required to be made by a county
or district to the extent that benefits are payable under a
replacement benefits program of that county or district.
   (e) The county, and any district that establishes and administers
its own program, shall enact an ordinance or prescribe regulations or
other written documentation setting forth the terms of its
replacement benefits program.
   (f) Notwithstanding any other provision of this chapter, a county
of the first class, as defined in Section 28020, as amended by
Chapter 1204 of the Statutes of 1971, and Section 28022, as amended
by Chapter 43 of the Statutes of 1961, is not required to provide
replacement benefits to any member under this section if that member
participates in General Plan F or Safety Plan F under Article 2.1
(commencing with Section 31510) of Chapter 3.



31899.5.  Each county, and each district that establishes its own
replacement benefits program, shall administer the replacement
benefits program established by it pursuant to this chapter. The
board may, pursuant to an agreement with the county or the district
that establishes its own program, assist in the administration of the
replacement benefits program to the extent permitted under the
Internal Revenue Code.



31899.6.  If the Internal Revenue Service determines that any
provision of Chapter 3 (commencing with Section 31450) of this part
or this chapter cannot be given effect without placing a retirement
system administered under this chapter or Chapter 3 (commencing with
Section 31450) of this part out of conformity with Section 415 of the
Internal Revenue Code, that provision, only to the extent that it
causes that nonconformity and only with respect to the affected
parties shall become inoperative with respect to the payment of
benefits pursuant to Chapter 3 (commencing with Section 31450) of
this part, as of the effective date of the determination. The
retirement board shall notify the Secretary of State of inoperation
under this section.



31899.7.  (a) If Section 415 of the Internal Revenue Code is amended
to exclude public retirement systems, or if the application of
Section 415 of the Internal Revenue Code to public retirement systems
is invalidated by the final decision of an appellate court of proper
jurisdiction, all sections of this chapter, except this section,
shall become inoperative as of the effective date of that amendment
or decision. The retirement board shall immediately notify the
Secretary of State whenever any provision of this chapter becomes
inoperative pursuant to this section.
   (b) Whenever all sections of this chapter, except this section,
become inoperative pursuant to this section, and to the extent not
prohibited by the Internal Revenue Code, the retirement board,
county, and districts shall do all of the following:
   (1) Remove the pension limitations imposed by Section 415 of the
Internal Revenue Code for prospective payments to annuitants.
   (2) Eliminate the replacement benefits, and pay benefits that are
due under the system to the affected annuitants without regard to any
limitations of Section 415 of the Internal Revenue Code.
   (3) Take any and all other actions they deem necessary and
feasible.



31899.8.  It is the sole intent of the Legislature, in enacting this
chapter, to fully comply with the provisions of the Internal Revenue
Code that apply to public retirement systems in order to maintain
and ensure the federal income tax exempt status of the county
employees' retirement systems, to elect the "grandfather" option in
Section 415(b)(10) of the Internal Revenue Code, and to require that
each county and district provide benefits that replace the benefits
that are limited by Section 415 of the Internal Revenue Code for
affected members of the county employees' retirement systems.
   The Legislature finds and declares that all costs of local public
agencies and local public retirement systems of complying with
Section 415 of the Internal Revenue Code are a federal mandate within
the meaning of Section 6 of Article XIII B of the California
Constitution and Part 7 (commencing with Section 17500) of Division 4
of Title 2, as construed in City of Sacramento v. State of
California (50 Cal. 3d 51).
   It is the intent of the Legislature that this chapter not be
construed to impose upon local public agencies that are maintaining
county retirement systems pursuant to Chapter 3 (commencing with
Section 31450) of this part, state-reimbursable, state-mandated local
program benefit costs within the meaning of Section 6 of Article
XIII B of the California Constitution and Part 7 (commencing with
Section 17500) of Division 4 of Title 2.
   If either the Commission on State Mandates or a court determines
that this chapter imposes upon any local agency, state-mandated local
program benefit costs, notwithstanding any other provision of law,
no reimbursement therefor shall be made from the State Mandates
Claims Fund pursuant to Part 7 (commencing with Section 17500) of
Division 4 of Title 2 or from any other state fund.




31899.9.  The Legislature reserves the power and right to amend this
chapter, as needed to effect its purposes. This chapter shall be
controlling over any memorandum of understanding reached between
employers and employees pursuant to Chapter 10 (commencing with
Section 3500) of Division 4 of Title 1.