SECTIONS 22900-22909 - California Statutes

EDUCATION CODE

SECTION 22900-22909

22900. By accepting employment to perform creditable service, a
person consents to make contributions pursuant to Section 22901 for
service and compensation credited under this part.

22901. (a) Each member of the Defined Benefit Program shall
contribute to the retirement fund an amount equivalent to 8 percent
of the member's creditable compensation.
(b) Notwithstanding Section 22905, any member contributions for
service performed during the 2010-11 school year with a service
period ending after December 31, 2010, shall be credited pursuant to
subdivision (a).

22901.3. (a) Notwithstanding Section 22901, the normal rate of
contribution for a "state employee," as defined in subdivision (c) of
Section 3513 of the Government Code, who is a member of the Defined
Benefit Program, may be established by a memorandum of understanding
reached pursuant to Section 3517.5 of the Government Code. The
memorandum of understanding shall be controlling without further
legislative action, except that if the provisions of the memorandum
of understanding require the expenditure of funds, the provisions may
not become effective unless approved by the Legislature in the
annual Budget Act.
(b) The Director of the Department of Personnel Administration may
establish the normal rate of contribution for a state employee who
is a member of the Defined Benefit Program who is excepted from the
definition of "state employee" in subdivision (c) of Section 3513 of
the Government Code, and an officer or employee of the executive
branch of state government who is not a member of the civil service.
The normal rate of contribution shall be the same for all members
identified in this subdivision. The contribution rate shall be
effective the beginning of the pay period indicated by the Director
of the Department of Personnel Administration but shall be no earlier
than the beginning of the pay period following the date the board
receives notification.

22902. Members' accumulated retirement contributions and those
other contributions required for credited service under this part
shall be in the amounts required based on rates of contribution
applicable for the years included in that period.

22903. Notwithstanding Sections 22901, 22956, and 23000, each
school district, community college district, county board of
education, and county superintendent of schools, may pick up, for the
sole purpose of deferring taxes, as authorized by Section 414(h)(2)
of the Internal Revenue Code of 1986 (26 U.S.C.A. Sec. 414(h)(2)) and
Section 17501 of the Revenue and Taxation Code, all of the
contributions required to be paid under this part by a member of the
Defined Benefit Program, provided that the contributions are deducted
from the creditable compensation of the member.

22904. Notwithstanding any other provision of law, the state may
pick up all or a portion of the contributions required to be paid
under this part by a state employee who is a member of the Defined
Benefit Program, provided that the contributions are deducted from
the creditable compensation of the member. The pickup of member
contributions shall be through a salary reduction program pursuant to
Section 414(h)(2) of the Internal Revenue Code of 1986 (26 U.S.C.A.
Sec. 414(h)(2)). These contributions shall be reported as
employer-paid member contributions, and shall be credited to the
account of the member.

22905. (a) Member contributions pursuant to Section 22901, employer
contributions pursuant to Section 22903 or 22904, and member
contributions made by an employer pursuant to Section 22909 shall be
credited to the member's individual account under the Defined Benefit
Program or the Defined Benefit Supplement Program, whichever is
applicable pursuant to the provisions of this part.
(b) Member and employer contributions on a member's compensation
under the following circumstances shall be credited to the member's
Defined Benefit Supplement account:
(1) Compensation for creditable service that exceeds one year in a
school year.
(2) Compensation that is consistent with subdivision (b) of
Section 22119.2.
(3) Compensation that is payable for a specified number of times
as limited by law, a collective bargaining agreement, or an
employment agreement.
(c) A member may not make voluntary pretax or posttax
contributions under the Defined Benefit Supplement Program, except as
provided in subdivision (d), nor may a member redeposit amounts
previously distributed based on the balance in the member's Defined
Benefit Supplement account.
(d) Member and employer contributions pursuant to paragraph (1) of
subdivision (b) under the Defined Benefit Supplement Program shall
be credited to the accounts of members as of July 1 each year
following a determination by the system under the provisions of this
part that those contributions should be credited to the Defined
Benefit Supplement Program. Any other contributions under the Defined
Benefit Supplement Program pursuant to paragraph (2) or (3) of
subdivision (b), shall be credited to the individual account of the
member upon receipt by the system. Contributions to a member's
Defined Benefit Supplement account shall be identified separately
from the member's contributions credited under the Defined Benefit
Program.
(e) The provisions of this section shall become operative on July
1, 2002, if the revenue limit cost-of-living adjustment computed by
the Superintendent of Public Instruction for the 2001-02 fiscal year
is equal to or greater than 3.5 percent. Otherwise this section shall
become operative on July 1, 2003.

22906. A member's contributions that were made with respect to
service that was erroneously credited under the Defined Benefit
Program shall be returned to the member if the contributions for that
service cannot be credited under the Defined Benefit Supplement
Program pursuant to this part.

22907. Accumulated retirement contributions credited under this
part to the account of a member whose date of birth is changed in the
records of the system after December 31, 1979, shall be adjusted to
the proper amount based on the correct birth date by either of the
following methods:
(a) A refund of the excess contributions plus credited interest
from the end of the school year in which contributions were overpaid
because of the incorrect birth date.
(b) Payment by the member of the contributions due to the plan
under this part plus regular interest from the end of the school year
in which the contributions were underpaid to the date of payment.

22908. (a) Subject to rules prescribed by the board, any member may
elect to make annuity deposit contributions for the purpose of
providing additional retirement income. However, on and after January
1, 1983, the system shall not accept any annuity deposit
contributions.
(b) Accumulated annuity deposit contributions may be withdrawn as
provided in Section 23107.

22909. (a) Notwithstanding Sections 22901, 22956, and 23000, an
employer may pay all or a portion of the contributions required to be
paid by a member of the Defined Benefit Program. Where the member is
included in a group or class of employment, the payment shall be for
all members in the group or class of employment. The payments shall
be credited to member accounts pursuant to Section 22905. The
employer shall report contributions to the system as if the member
and the employer were paying the contributions in accordance with
this part, notwithstanding this section. For purposes of this
chapter, the member's contributions shall be considered to be the
percentage of the member's creditable compensation that would have
been paid pursuant to this chapter, notwithstanding this section.
Notwithstanding Section 22119.2, contributions paid pursuant to this
section may not be included in creditable compensation.
(b) Nothing in this section shall be construed to limit the
authority of an employer to periodically increase, reduce, or
eliminate the payment by the employer of all or a portion of the
contributions required to be paid by members of the Defined Benefit
Program, as authorized by this section.
(c) This section shall only apply to an employer that is picking
up members' contributions pursuant to Section 22903 or 22904.