California Public Agency Labor & Employment Blog

California Public Agency Labor & Employment Blog

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Category Archives: Retirement

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Court Rules That ‘37 Act Employers Retain The Right To Discontinue Paying Employee Member Contributions After PEPRA

Posted in Retirement
An employer subject to the County Employees Retirement Law of 1937 (“’37 Act”) maintains the unilateral right to discontinue picking-up the member contributions of its employees after exhausting all collective bargaining obligations.  This was the decision of the San Bernardino County Superior Court on April 11, 2014 in denying a Petition for Writ of Mandate … Continue Reading

“But Our Agreement Says They Are An Independent Contractor!” – Navigating “Employee” and “Independent Contractor” Determinations Under the Public Employees’ Retirement Law

Posted in Retirement
This blog post was authored by Michael Youril If your agency is a contracting agency with the California Public Employees’ Retirement System (CalPERS), chances are you have heard about the important distinctions between an “employee” and an “independent contractor” under the Public Employees’ Retirement Law (PERL).  Whether an individual is an “employee” or an “independent … Continue Reading

A Reminder Of How The Courts Analyze Industrial Disability Applications: Beckley v. CalPERS

Posted in Disability, Retirement
This blog post was authored by Charla Welch Retirement for disability can be an involved, complex, and confusing process. This is especially true where the employee at issue is a local safety member.  Public agencies often ask for our counsel when an application for industrial disability retirement (IDR) is filed.  In a new case, the California … Continue Reading

CalPERS Issues Circular Letter and Employer Checklist for Hiring CalPERS Retirees

Posted in Retirement
This blog post was authored by Randy Parent CalPERS issued Circular Letter No. 200-002-14 on January 14, 2014, providing an overview of the law that applies to CalPERS retired annuitants of all CalPERS employers.  To provide further assistance in navigating this complex topic, CalPERS has provided a Checklist for Hiring CalPERS Retirees to assist public … Continue Reading

The Moving Target: Can PERS Retirees Still Work As “Independent Contractors”?

Posted in Retirement
This blog post was authored by Connie C. Almond Tracking the latest celebrity marriage can be easier than keeping up with the ever changing restrictions on post-retirement work.  As we have previously written about at length, the Legislature has passed numerous bills in the last two years changing the limitations on post-retirement work for PERS … Continue Reading

Governor Signs SB 13, PEPRA Clean-Up Legislation, and AB 1222, Regarding Transit District Workers

Posted in Retirement
This blog post was authored by Alison Neufeld. Since the enactment of the California Public Employees’ Pension Reform Act of 2013 (PEPRA), public agencies have awaited clean-up legislation addressing numerous drafting errors and ambiguities.  On October 4, 2013, Governor Brown signed SB 13. Among other things, SB 13 establishes the following: Initial contribution rate for … Continue Reading

IRS Releases Guidance on Delayed Employer Mandate

Posted in Healthcare, Retirement
This blog post was authored by Heather DeBlanc As LCW previously reported, the Department of Treasury recently announced that it will delay enforcement of the reporting and employer shared responsibility provision of the Affordable Care Act (“ACA”) until 2015.  On July 9, 2013, the IRS published Notice 2013-45, officially confirming the delay.  (See http://www.irs.gov/pub/irs-drop/n-13-45.PDF.) Effective … Continue Reading

Employers with Self-Insured Plans – Prepare to Pay PCOR Fees by July 31, 2013

Posted in Healthcare, Retirement
This blog post was authored by Heather DeBlanc The Affordable Care Act implemented a new fee called the Patient-Centered Outcomes Research Trust Fund, or “PCOR” fee.  For the most part, health insurance issuers, rather than employers, are responsible for paying the PCOR fee.  However, the fee also applies to self-insured plan sponsors and must be … Continue Reading

Employer Shared Responsibility Provisions Delayed Until 2015

Posted in Healthcare, Retirement
This blog post was authored by Heather DeBlanc The Department of Treasury announced on July 2, 2013, that it will delay the effective date of the employer shared responsibility provisions of the Patient Protection and Affordable Care Act until 2015.  These provisions, which expose a large employer to penalties for failing to offer affordable coverage … Continue Reading

Employers Large and Small – How the Affordable Care Act Impacts YOU

Posted in Healthcare, Retirement
This blog post was authored by Jessica R. Frier It’s a myth that the Affordable Care Act (“ACA”) only applies to “large employers” (defined under the Act as those employers with 50 or more full-time employees, including full-time equivalents).  In reality, ACA consists of thousands of pages of rules and regulations affecting businesses of all … Continue Reading

The July 1st Deadline To Start Measuring Employees’ Hours Under A Transitional Measurement Period Is Quickly Approaching

Posted in Healthcare, Retirement
This blog post was authored by Jessica R. Frier Full implementation of the Affordable Care Act’s (ACA) Employer Shared Responsibility provisions is quickly approaching.  The Employer Shared Responsibility provisions generally go into effect on January 1, 2014, and apply to all large employers (50 or more full-time employees, including full-time equivalents).  A full-time employee who … Continue Reading

CalPERS Releases Circular Addressing Affordable Care Act

Posted in Healthcare, Retirement
This blog post was authored by Heather DeBlanc On May 2, 2013, CalPERS released a new employer bulletin addressing “Employer Shared Responsibility Regarding Health Coverage.”  CalPERS Circular Letter #600-016-13 (www.calpers.ca.gov/eip-docs/employer/cir-ltrs/2013/600-016-13.pdf) summarizes existing Affordable Care Act (“ACA”) requirements and their impact on CalPERS contracting agencies.  Among other things, the Circular Letter #600-016-13 addresses the following topics: … Continue Reading

Employers Must Provide Notice of Exchange to Employees by October 1, 2013

Posted in Employment, Healthcare, Retirement
This post was authored by Heather DeBlanc On May 8, 2013, the Department of Labor (DOL) issued guidance setting an October 1, 2013 deadline for employers to provide notice of the exchange (now called the Health Insurance Marketplace) to all employees.  The notice to employees must: Inform employees of the existence of the Marketplace, including … Continue Reading

June 1, 2013 Deadline Approaching: Large Employers Should Prepare Now For the Affordable Care Act’s Penalties

Posted in Healthcare, Retirement
This post was authored by Heather DeBlanc The Affordable Care Act (ACA) will require large employers (i.e. those with over 50 full time equivalent employees) to offer “substantially all” of their full-time employees (and their dependents) the opportunity to enroll in affordable health coverage.  A full-time employee is one who averages 30 hours or more … Continue Reading

Deadline Approaching: Large Employers Prepare Now for the Affordable Care Act’s Assessable Payment

Posted in Healthcare, Retirement
This guest post was authored by Heather DeBlanc. As you know, the Affordable Care Act (ACA) will require large employers to provide “substantially all” of its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage at an affordable rate.  Employers who fail to provide this will be assessed penalties.  The ACA provides … Continue Reading

Date For Employers To Provide Notice of Exchange To Employees Under Affordable Care Act Has Been Delayed

Posted in Retirement
The Affordable Care Act requires an applicable employer to provide all employees with written notice of the exchange.  On January 24, 2013, the Department of Labor (DOL) issued an update of Frequently Asked Questions stating that the March 1, 2013 deadline for employers to provide notice of the exchange will be delayed. The DOL expects the … Continue Reading

Guidance From CalPERS Sheds Light On Understanding The Public Employees’ Pension Reform Act: Determining An Impairment Of A Memorandum Of Understanding And A “Break In Service” For Lateral Hires

Posted in Retirement
What Is An Impairment Of A Memorandum of Understanding (“MOU”)? The Public Employees’ Pension Reform Act  (“PEPRA”) prohibits employers from paying any portion of a “new member’s” member contribution rate.  New member contribution is 50% of total normal cost.  CalPERS recently released new actuarial reports to employers reflecting what the member contribution rate will be … Continue Reading

The California Public Employees Pension Reform Act Of 2013 Will Be Addressed By The Legislature Tomorrow

Posted in Legislation, Pension, Retirement
This guest post was authored by Alison Neufeld Public sector pension reform has been a hot topic for months. But despite the public focus on the Governor’s 12-Point Pension Reform Plan, voter initiatives, charter amendments, litigation and bankruptcies fueled by unfunded pension liabilities, time seemed to be running out for pension reform during the current … Continue Reading

How the Latest Proposed Pension Reform Bill Will Impact Public School and Community College Employees Enrolled in CalSTRS

Posted in Legislation, Pension, Retirement
Pension reform might still have a fighting chance.  As we mentioned in yesterday’s Special Bulletin, Governor Brown announced that he had reached an agreement with Legislative Democrats to move forward on pension reform with the California Public Employees’ Pension Reform Act of 2013 (”CPEPRA”).   At the eleventh hour, the joint Conference Committee on Pension Reform … Continue Reading

Governor Announces Agreement on Comprehensive Pension Reform Pending Approval of Legislature by Friday

Posted in Legislation, Pension, Retirement
This guest post was authored by Steve M. Berliner Governor Brown issued a press release today indicating that an agreement was reached with legislative Democrats on public employee pension reform at the state level to take effect on January 1, 2013.  Details are sketchy at this point but it does appear that most of the … Continue Reading