SACRAMENTO COUNTY EMPLOYEES RETIREMENT SYSTEM ( SCERS ) Important Information, Resources & Issues for Advanced Career Members
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1 SACRAMENTO COUNTY EMPLOYEES RETIREMENT SYSTEM ( SCERS ) Important Information, Resources & Issues for Advanced Career Members Presenter: John W. Gobel, Sr. Chief Benefits Officer Session: August 1, 2014 Slide 1
2 OBJECTIVES 1. Review Plan Rules and Highlight Changes under Public Employees Pension Reform Act ( PEPRA ) 2. Discuss Benefit Estimates and Calculation Tools 3. Cover Retirement Elections and Other Benefit Decisions 4. Identify Common Oversights by Retiring Members Slide 2
3 PLAN PROVISIONS Eligibility & Enrollment Covers regular employees of Sacramento County and 12 other participating employers. Enrollment is automatic, but persons hired on or after age 60 may opt out. Contributions are required for all periods of regular employment, which is generally limited to 40 hours per week. Slide 3
4 PLAN PROVISIONS Membership SCERS provides benefits for 2 different membership categories: Safety - Applies to job classifications whose principal duties involve active law enforcement or fire suppression. Miscellaneous - Applies to job classifications and bargaining agreements that do not confer Safety retirement. Slide 4
5 PLAN PROVISIONS Membership (cont d) Membership categories provide different retirement benefits. For members hired before 1/1/2013, membership tiers offer different formulas and benefits within each category. Retirement Tiers & Formulas for Legacy Safety Members: Safety Tiers 1 & 2 Based on Government Code and provides 3.00% at 50 benefit. Safety Tier 3 Based on Government Code and provides 3.00% at 55 benefit for certain County hires. [2012 change negotiated with County.] Slide 5
6 PLAN PROVISIONS Membership (cont d) Retirement Tiers & Formulas for Legacy Miscellaneous Members: Miscellaneous Tiers 1, 2 & 3 Based on Government Code and provides 2.00% at 55 ½ benefit. Miscellaneous Tier 4 Based on Government Code and provides maximum benefit of 2.43% at age 65 for certain County hires. [2012 change negotiated with County.] Slide 6
7 PLAN PROVISIONS Membership (cont d) PEPRA establishes different retirement formulas for members who join SCERS and other public retirement systems on or after 1/1/2013. Retirement Tiers & Formulas for New Members : Safety Tier 4 Based on Government Code (d) and provides 2.50% at 57 benefit. Miscellaneous Tier 5 Based on Government Code , and provides maximum benefit of 2.50% at age 67. Slide 7
8 PLAN PROVISIONS Contributions Employee contribution rates consider individual s membership category and tier. Employee contributions are subject to applicable tax law, which does not allow cancellation of these tax-deferred contributions. Employee contributions for legacy members are based on and limited to Compensation Earnable. Slide 8
9 PLAN PROVISIONS Contributions (cont d) Employee contributions for new members already represent 50% of the assumed or normal cost of their Safety Tier 4 or Miscellaneous Tier 5 benefits. PEPRA prescribes the same level of cost sharing for legacy members and sets a 2018 date for implementation. County employees and their Recognized Employee Organizations are aware of this date and many have agreed to higher employee contributions for this fiscal year. County employees who negotiated these higher contribution rates will see level increases every year until 2018 (typically, over a three-year or four-year cycle). Slide 9
10 PLAN PROVISIONS Compensation Earnable Common Components for County Employees Regular Earnings Management Differential Shift Differential 7/12 Work Shift Premium One-Time Bonus 4850 Payments Disability Pay Animal Allowance Auto Allowance Clothing Allowance Equipment Allowance Food Allowance Incentive Pay Allowance Special Pay Allowance Vacation Cash-In and Vacation-Over-Max Payments received during employment. Slide 10
11 PLAN PROVISIONS Compensation Earnable (cont d) New members pay contributions on (and receive benefits for) the base pay that they receive. Accordingly, this pensionable compensation excludes the differentials, allowances and other additional pay elements recognized for legacy member benefits. Legacy members continue to pay contributions on all pay elements recognized as Compensation Earnable. However, PEPRA now requires the Board of Retirement to exclude any element(s) paid to enhance a member s retirement benefit. Slide 11
12 PLAN PROVISIONS Compensation Earnable (cont d) The excludable pay elements for legacy members cover any compensation determined to have been paid to enhance a retirement benefit, which may include the following items: Bonuses and other ad hoc payments targeted to individual members. Payments received during employment for unused vacation if hours exceed what can be earned during 12-month period. In-kind payments converted to cash during or near the Final Compensation period. Slide 12
13 PLAN PROVISIONS Vesting Vesting is the period of service required to earn employer-paid retirement benefits. Member of SCERS can become vested 2 different ways. 1 st Option: Complete equivalent of 5 full-time years of service with County or other participating employer. 2 nd Option: Work up to age 70, regardless of service. Slide 13
14 PLAN PROVISIONS Retirement Rules Vested members are eligible to retire after certain milestones. 10 years of service and age 50 or older. [Legacy members] 20 years of service, regardless of age. [Safety] 30 years of service, regardless of age. [Miscellaneous] Age 70, any years of service credit. [All members] For vested members, years of service can mean (a) total years of service credit or (b) combined years of service credit and years of separated service. All members earn service credit for periods that they contribute. Slide 14
15 PLAN PROVISIONS Tiers & COLAs Within both membership categories, individual tiers determine if retiree Cost-of-Living Adjustment ( COLA ) will be available. Safety Tier 1 Provides 3% at 50 retirement benefit to persons who retire on or after 6/29/03 and offers COLA up to 4% per year. Safety Tier 2 Provides 3% at 50 retirement benefit to persons who retire on or after 6/29/03 and offers COLA up to 2% per year. Safety Tier 3 Provides 3% at 55 retirement benefit and offers COLA up to 2% per year. Safety Tier 4 Provides 2.5% at 57 retirement benefit and offers COLA up to 2% per year. Slide 15
16 PLAN PROVISIONS Tiers & COLAs (cont d) Misc. Tier 1 Misc. Tier 2 Misc. Tier 3 Misc. Tier 4 Misc. Tier 5 Provides 2% at 55-½ benefit to persons who retire on or after 6/29/03 and offers COLA up to 4% per year. Provides 2% at 55-½ benefit to persons who retire on or after 6/29/03 and offers no COLA. Provides 2% at 55-½ benefit to persons who retire on or after 6/29/03 and offers COLA up to 2% per year. Provides benefit and offers COLA up to 2% per year. Provides benefit and offers COLA up to 2% per year. Slide 16
17 PLAN PROVISIONS Final Compensation Final Compensation is key variable for calculation of monthly allowance at retirement. Other two variables are (a) Years of Service credit and (b) Age at retirement. Final Compensation for legacy members is determined by averaging Compensation Earnable over one or three years. Safety Tier 1 & Misc. Tier 1 - Final Compensation considers 12-month period preceding retirement or other 12-month period requested by member. All Other Retirement Tiers - Final Compensation considers 36-month period preceding retirement or other 36-month period requested by member. Slide 17
18 PLAN PROVISIONS Final Compensation (cont d) Sets ceiling for member benefits, which are limited to 100% of Final Compensation Limit applies to all service accrued during participation in SCERS, including service through employment, service through purchase, and service assigned to a former spouse. Final Compensation only considers wages and other payments identified as Compensation Earnable (which means that it excludes overtime, terminal payments and some other elements). Slide 18
19 PLAN PROVISIONS Reciprocity Overview Members who work for a SCERS employer within 180 days of coming from or going to work with another public employer can use reciprocity to preserve benefits across multiple public retirement systems. Advantages Reciprocal retirement systems consider same service history for retirement vesting and eligibility. Reciprocal retirement systems calculate Final Compensation for all plans using highest wage experience. Reciprocity enables some members with prior public retirement participation to enter a legacy tier with SCERS. Slide 19
20 Restrictions PLAN PROVISIONS Reciprocity (cont d) Reciprocal members cannot receive benefits from SCERS while working for employers with other retirement systems. Reciprocal members must retire from all retirement systems for same reason, i.e., service or disability. Reciprocal members must retire from all retirement systems on same date to receive Advantages of reciprocity. Example Reciprocal member completes 4 years of service at System A and 6 years of service at System B. Because of reciprocity, both retirement systems recognize 10 total years of service and treat member as (i) vested and (ii) eligible to retire at 50. Slide 20
21 PLAN PROVISIONS Service Purchases Members can increase benefits through different permissive service purchases, including items listed below. Medical Leave-of-Absence Includes periods of State Disability. Pre-Membership Limited to prior temporary employment with County or other participating employer. Public Service Available for prior employment with federal and state agencies, as well as other public agencies within Sacramento County. [Also applies to prior military service.] Redeposit Reserved for prior refunds from SCERS. Slide 21
22 Overview PLAN PROVISIONS Required Minimum Distributions Internal Revenue Code compels qualified plans to pay distributions to non-working members at age 70-½. Required Minimum Distributions ( RMDs ) must begin by April 1 of calendar year following attainment of age 70-½. Requirements of SCERS & Other Governmental Plans Issue first RMD no later than April 1 of calendar year following terminated member s attainment of age 70-½. Mandate normal or Unmodified payments for deferred, vested members who do not request benefits by deadline. Slide 22
23 BENEFIT CALCULATIONS What Are My Resources? Member Estimate - Worksheet in Service Retirement Packet Explains calculation process. Estimates allowance for Unmodified payment. Illustrates different age factors for retiring Safety and Miscellaneous members. Member Estimate - Retirement Planning Calculator on Web Extracts Final Compensation data for latest look-back period. [Requires member ID number and SCERS password.] Estimates allowance for Unmodified payment and 3 options. Shows Before and After numbers available for level income. Slide 23
24 BENEFIT CALCULATIONS Estimates from Web OVERVIEW 1. Process begins with entry of member ID & SCERS password. 2. Requires member to input retirement date & work schedule. 3. Allows for other changes after request to Calculate Benefit. 7/07/2033 Slide 24
25 OVERVIEW (cont d) 4. Enter beneficiary birth date to see other payment options. 5. Revise compensation to address any expected changes 6. Factor in anticipated purchases & any unused sick leave. 7. Use Calculate button to update. BENEFIT CALCULATIONS Estimates from Web (cont d) Slide 25
26 BENEFIT CALCULATIONS Estimates from Web (cont d) OVERVIEW (cont ) 8. Unmodified payment is available to all members and provides highest retirement allowance per year of service. 9. Optional payments offer higher continuances for certain beneficiaries, but reduced retirement allowances. Slide 26
27 BENEFIT CALCUATIONS Summary of Payment Options Unmodified Provides lifetime allowance and 60% Continuance to spouse or domestic partner who is married or registered to member at least one year prior to retirement. 60% Continuance is only paid to surviving beneficiaries who remain married or registered to retired member. Option 1 Provides lifetime allowance that is nominally less than Unmodified payment and offers no Continuance. Option 2 Provides lifetime allowance that is noticeably less than Unmodified payment and offers 100% Continuance to spouse, registered domestic partner or other eligible beneficiary. Slide 27
28 BENEFIT CALCULATIONS Summary of Payment Options (cont d) Option 3 Provides lifetime allowance that is noticeably less than Unmodified payment and offers 50% Continuance to spouse, registered domestic partner or other eligible beneficiary. Option 4 Provides lifetime allowance that is less than other options, but allows member to share variable Continuance with multiple beneficiaries. Calculation reserved for members who submit written request with Application for Retirement and express bona fide interest in offering Continuance to multiple beneficiaries. Slide 28
29 RETIREMENT ELECTIONS & DECISIONS Understanding the Election Form Beneficiary Designation Form Considerations Number of beneficiaries and relationship to retiring member dictates whether SCERS can offer joint and survivor annuity or Continuance. Designation must be affirmed or modified upon Application for Service Retirement. Slide 29
30 RETIREMENT ELECTIONS & DECISIONS Understanding the Election Form (cont d) Payment Election Form Considerations Unmodified payment offers highest allowance, whether or not retiring member is married or registered. Standard Election reviews three other Optional payments available to retiring members. Slide 30
31 RETIREMENT ELECTIONS & DECISIONS Understanding the Election Form (cont d) Payment Election Form Considerations Standard Election does not reference Optional Settlement 4, which is only calculated upon written request. Slide 31
32 RETIREMENT ELECTIONS & DECISIONS Understanding the Election Form (cont d) Required Consent Form Considerations Consent of spouse is required for some payment elections and all alternate beneficiary designations. Requirement has extended to registered partners since Alternate elections must be witnessed by notary or plan representative. Slide 32
33 RETIREMENT ELECTIONS & DECISIONS Social Security Advance OVERVIEW Members who retire prior to age 62 and participate in Social Security may pop-up their SCERS allowance in anticipation of future Social Security benefits. Members who request the Social Security Advance should be aware that this decision does not affect the actuarial value of benefits paid by SCERS. Members who request the Social Security Advance should understand that this decision reduces the SCERS allowance at age 62 or 65, regardless of whether they arrange to draw their Social Security benefits. Slide 33
34 RETIREMENT ELECTIONS & DECISIONS Social Security Advance (cont d) EXAMPLE Part I Member Variables Member s Age at Retirement = Unmodified Allowance = $ 1, Social Security Estimate for Age 62 = $ Part II Impact of Advance without COLAs Unmodified Allowance with Temporary Annuity Allowance Prior to Age 62 = $ 1, Allowance On and After Age 62 = $ 1, Difference in Allowance: Before & After = $ Slide 34
35 RETIREMENT ELECTIONS & DECISIONS Social Security Advance (cont d) ILLUSTRATION Before 62 After 62 SSA COL Base Pension Slide 35
36 BENEFIT ELECTIONS & RETIREMENT DECISIONS Working Post-Retirement OVERVIEW Decisions regarding beneficiaries and payment options are set at retirement and cannot be changed. Benefits are payable for the lifetime of retired members and their eligible beneficiaries. SCERS retirees have options for post-retirement employment, subject to the County Employees Retirement Law of 1937 and new rules and requirements effected for retirement after 12/31/2012. Slide 36
37 RETIREMENT ELECTIONS & DECISIONS Working Post-Retirement (cont d) OPTIONS & LIMITATIONS 1. Private Sector or Outside Public Employment Arrangement does not affect retirement allowance. 2. Retired Annuitant Work for County or Participating Employer Arrangement requires termination of employment, as defined by applicable tax law. Arrangement is limited to 960 hours per year. Arrangement does not affect retirement allowance. Arrangement is also subject to PEPRA, which establishes a 180-day post-retirement period for non-safety retirees. Slide 37
38 RETIREMENT ELECTIONS & DECISIONS Working Post-Retirement (cont d) OPTIONS & LIMITATIONS 3. Independent Contractor for County or Participating Employer Arrangement requires termination of employment, which means contract cannot start immediately or be guaranteed at retirement. Arrangement is not limited to specific hours or days of service per calendar year. Arrangement does not affect retirement allowance. Slide 38
39 RETIREMENT ELECTIONS & DECISIONS Working Post-Retirement (cont d) OPTION & LIMITATIONS 4. Re-Employment by Prior SCERS Employer Summary Arrangement is permitted under Government Code Arrangement was approved on November 10, 2009 and effected 30 days later. Arrangement requires suspension of service retirement benefits until member retires again, at which point initial allowance is restarted (with Cost-of-Living increases) and combined with second allowance for additional service. Slide 39
40 RETIREMENT ELECTIONS & DECISIONS Working Post-Retirement (cont d) OPTION & LIMITATIONS 4. Re-Employment by Prior SCERS Employer (cont d) Key Considerations Allows persons to return to County or other participating employer from which they retire. Provides additional service credit at same tier or benefit level offered for original employment. Recognizes termination standards already in place for service retirement and refunds. Slide 40
41 RETIREMENT ELECTIONS & DECISIONS Disability Retirement Interested Member or Applicant Must File by Deadline While member is in service OR Within 4 months of discontinuance of service OR Anytime after discontinuance of service if member demonstrates continuous incapacity. Slide 41
42 RETIREMENT ELECTIONS & DECISIONS Disability Retirement (cont d) 1. Nonservice-Connected Disability Criteria Requires permanent incapacity and inability to perform substantial job duties. Assigns burden of proof to member. Available to members with 5 or more years of service credit. 2. Service-Connected Disability Criteria Requires permanent incapacity and inability to perform substantial job duties. Assigns burden of proof to member. Available to all members. Requires real and measurable connection between incapacity and employment. Slide 42
43 RETIREMENT ELECTIONS & DECISIONS Pursuing Disability Retirement (cont d) 1. Nonservice-Connected Disability Benefits Award provides monthly allowance equal to 33-1/3% or up to 40% of Final Compensation (depending on membership and tier). 2. Service-Connected Disability Benefits Award provides monthly allowance equal to 50% of Final Compensation or member s service retirement, whichever is greater. Award provides 100% Continuance to spouse or registered domestic partner. Slide 43
44 COMMON OVERSIGHTS BY RETIRING MEMBERS Submitting Application too Early or too Late Application for Service Retirement is deemed filed upon receipt by SCERS. Retirement effective date can then coincide with application date or occur anytime during the following 60 days. Since retirement effective date cannot precede application date, SCERS cannot and will not effect any requests for retroactive dates. [Significant for reciprocal members.] Slide 44
45 COMMON OVERSIGHTS BY RETIRING MEMBERS Failing to Obtain Verifying Documents Eligibility for retirement benefits must be validated by certain documents, such as birth and marriage certificates. Failure to locate and/or produce required documents on a timely basis can delay retirement payments. See Service Retirement Packet for listing of required items. Slide 45
46 COMMON OVERSIGHTS BY RETIRING MEMBERS Missing Consent of Spouse or Registered Partner Required for alternate beneficiary designations and payment elections that are less favorable to spouse or registered domestic partner than Unmodified form of payment. Consistent with standards imposed on private sector plans, SCERS will not honor waiver of these rights unless signature of spouse or registered domestic partner is witnessed by notary public or plan representative. Slide 46
47 COMMON OVERSIGHTS BY RETIRING MEMBERS Postponing Domestic Relations Orders ( DROs ) Parties to marriage often agree to share and divide retirement benefits as part of dissolution agreements. Internal Revenue Code solution and requirement is DRO, which is explained on SCERS web site, DRO is separate and apart from other orders and is not enforceable on SCERS without joinder and Court approval. Extended periods of time between dissolution and DRO processes can limit benefit choices and delay retirement. Slide 47
48 COMMON OVERSIGHTS BY RETIRING MEMBERS Overlooking Purchase and/or Redeposit Issues Service purchases and redeposits must be requested before retirement. Service purchases and redeposits must be completed within 120 days of retirement, with exception of service upgrades and service between periods of active membership. For service purchase agreements, termination allows member to (a) complete agreement by paying lump sum or (b) retain service credit for all prior payments. For redeposit agreements, termination requires member to (a) complete agreement by lump sum or (b) accept refund of prior payments. Slide 48
49 CLOSING REMARKS 1. PEPRA changes have a significant impact on persons who become new members of SCERS on and after 1/1/2013 and a lesser impact on legacy members. 2. Retirement from SCERS requires some irrevocable decisions, such as beneficiary designations and payment options. 3. Members with further questions about plan benefits or processes are encouraged to contact SCERS Benefits staff: Sacramento County Employees Retirement System th Street, Suite 1900 Sacramento, CA Phone: (916) Slide 49
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