Public Agency & Schools Reference Guide - CalPERS

Public Agency & Schools Reference Guide

March 2020

California Public Employees' Retirement System

Table of Contents

Introduction ..................................................................................................................... 5 Contract Coverage Procedures..................................................................................... 10

Public Agency Contract Information ................................................................... 11 County School Coverage ................................................................................... 15 Optional Contract Provisions for County Schools............................................... 17 Membership .................................................................................................................. 21 CalPERS Membership Eligibility ........................................................................ 24 Determining Membership Eligibility Chart........................................................... 35 Appointment Overview ....................................................................................... 36 Membership Categories ..................................................................................... 38 Determining Retirement Benefits........................................................................ 47 Positions Excluded by Retirement Law (PERL) from CalPERS Coverage ......... 50 "Optional" Members of CalPERS ....................................................................... 52 School Employment: CalPERS or CalSTRS? .................................................... 56 Reporting Multiple Positions/Overtime Positions ................................................ 63 Updating Employee Demographic Information ................................................... 65 Reciprocity ......................................................................................................... 67 Reciprocity Requirements .................................................................................. 69 Provisions Under Full Reciprocity....................................................................... 71 Reciprocal Provisions for Non-Qualifying Individuals ......................................... 72 Reciprocal Provisions for the University of California Retirement System.......... 73 CalPERS Provisions with Non-Reciprocal Public Retirement Systems.............. 74

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How to Notify CalPERS When the Member Changes Retirement Systems ....... 75 Service Credit Purchase Options ....................................................................... 76 Compensation Review .................................................................................................. 85 General Information for All Reporting Methods .................................................. 87 Employers Paying Member Contributions .......................................................... 98 Compensation Limits........................................................................................ 103 Payroll Reporting Procedures ..................................................................................... 106 Reporting Deadlines & Penalties, Extensions & Waivers, and Payment of Contributions.....................................................................................................115 Basic Contribution Calculation.......................................................................... 116 Pay Rate and Earnings Relationship................................................................ 117 Payment of Contributions Using Electronic Funds Transfer (EFT) ................... 122 Benefits Procedures.................................................................................................... 125 Beneficiary Designation Form (myCalPERS 0772) .......................................... 128 Reporting an Imminent Death or Terminal Illness ............................................ 129 Death of an Active Member.............................................................................. 130 Information for Family of Deceased.................................................................. 131 Retirement - General........................................................................................ 133 Service Retirement........................................................................................... 136 Deductions after Retirement............................................................................. 138 Disability Retirement and Industrial Disability Retirement ................................ 140 School and Local Miscellaneous Members ...................................................... 146 Employment of a Retiree .................................................................................. 152 Reinstatement from Retirement........................................................................ 162

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Beneficiary Designation (After Retirement) ...................................................... 166 Death of a Retiree ............................................................................................ 168 Completing the Tax Withholding for Death Benefits ......................................... 169 Tax and Income Reporting Information ............................................................ 170 Refund of Member Contributions...................................................................... 171 Forfeiture of Benefits ........................................................................................ 172 IRC Section 415 (B) Replacement Benefit Plan ............................................... 173 Social Security and Public Employees ............................................................. 174 Web Services and Publications................................................................................... 176 CalPERS Web Services ................................................................................... 177 Ordering Forms & Publications......................................................................... 179 List of CalPERS Publications ........................................................................... 180 Education and Other Resources ................................................................................. 182 CalPERS Education and Events ...................................................................... 183 CalPERS Supplemental Income 457 Plan ....................................................... 186 California Employers' Retiree Benefit Trust (CERBT) Fund ............................. 187 CalPERS Health Benefits (PEMHCA) .............................................................. 188 CalPERS Long-Term Care ............................................................................... 189 Appendix ..................................................................................................................... 191

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Introduction Table of Contents

Updates to this Guide...................................................................................................... 6 Guide Coordinator Responsibilities ................................................................................. 6 Confidentiality of Member Data ....................................................................................... 6 myCalPERS Member Self-Service .................................................................................. 6 Headquarters Office Location.......................................................................................... 6 CalPERS Customer Contact Center................................................................................ 7 CalPERS Regional Offices.............................................................................................. 7 About Service Retirement ............................................................................................... 8

The information provided in this publication is for your convenience and reference as a general guide only and cannot be relied upon as an authoritative source for the law, practices, or policies of CalPERS. While CalPERS tries to include only accurate, timely and complete information in its publications, summaries, guidelines and other advisory printed materials, sometimes information provided in printed materials may be or become inaccurate, untimely, incomplete, unclear or misleading. In all instances, the law then in effect, not this publication, controls the application of the Public Employees' Retirement Law. It is the reader's responsibility to independently verify the accuracy of the information contained in this publication before engaging in a course of action.

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