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HomeMy WebLinkAboutMINUTES - 06231987 - 1.109 . -V 9 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on June 23 , 1987 by the following vote: AYES: Supervisors Fanden, Schroder , Torlakson„McPeak. NOES: None . ABSENT: Supervisor Powers . ABSTAIN: None . RESOLUTION NO. 87/39-9 , SUBJECT: Approving Contribution Rates to and Interest to be Credited by the Contra Costa County Employees' Retirement Association and authorizing supplemental payments to retirees under Calif. Govt. Code Sec. 31681.8 Pursuant to Government Code Section 31454 and on recommendation .of the Board of the Contra Costa County Employees' Retirement Association, BE IT RESOLVED that the following contribution and interest rates are approved to be effective July 1, 1987: I. Retirement Contributions A. County and District rates: 1.General Members-Tier I covered by Social Security: on the first $350 of base pay: 5.96% on base pay in excess of $350 monthly: 8.94% 2.General Members-Tier I not covered by Soc. Sec. on base pay: 8.94% 3.General Members-Tier II, on base pay: 7.02% 4.Safety Members, on base pay: 14.63% B. Employee Rates: See attached sheets for details on both General and Safety Members II. Cost of Living Program Contributions A. County and District Rates, payable as a % of base pay: 1.General Members-Tier I covered by Social Security: 5.65% 2.General Members-Tier I not covered by Social Security: 5.65% 3.General Members-Tier II: 5.09% 4.Safety Members: 5.65% B. Employee Rates: payable as a % of the basic full contribution rates: 1.General Members-Tier I covered by Social Security: 37.33% 2.General Members-Tier I not covered by Social Security: 37.33% 3.General Members-Tier II: 39.82% 4.Safety Members: 37.33% III. Interest to be Credited to Reserves Effective - - per annum, compounded semi-annually IV. Modifications Kates are subject to modification due to Retirement Board and/or Board of Supervisors resolutions. For the period July 1, 1987 through June 30, 1988 only, the Retirement Board has agreed to transfer $14,201,000 from its undistributed earnings account against contributions due from employers and employees for the cost of living program. This eliminates the amounts to be paid by/for active members for that period only. V. Supplemental Benefits to Retirees The allowances for retirees eligible for supplemental increases under Sec. 31681.8 of the Calif. Govt. Code shall be at the base rate of $4.00 per month per year of service, to be effective April 1, 1987 through March 31, 1987, funded by a transfer of $1,605,156 from undistributed earnings tf the Retirement Fund. RESOLUTION NO.. 87/399 IV. Non-refundability Discount factors Te-cause payments made by the emp oyer on behalf of employees under agreements are non-refundable, they shall be paid at the following rates: General Tier I: .808100 General Tier II: .721747 Safety: .929991 I hereby certify that this is a true andcor►ectcopy of an acttan taken end entered on the minutes of the Board of SupeakiRrs an the date shown, ATTf:sTECk A �PH11 HATT&ELOq, Clerk of he Board of Supwisors and County Administrator By , Deputy i Orig. Dept: Retirement cc: Personnel Auditor-Controller County Counsel County Administrator RESOLUTION NO. 871399 Contra Costa County ch(vo JUN 15 1987 b'���/� Office of County Administrator CONTRA COSTA COUNTY EMPLOYEES' RETIREMENT ASSOCIATION Inter-Office Memo TO: Phil Batchelor, Clerk of the Board of Supervisors FROM: Betty J. Lanoue, Retirement Administrator SUBJECT: Amended Resolution DATE: June 15, 1967 4 The attached Resolution is forwarded to correct 87/245. Chanqes are in Section 1 - Retirement Contributions. These changes were occasioned by an actuarial clarification. of the employer rates for Tier I and because the Retirement Board in 1986 changed the basis "of employer contributions to employee base pay rather than gross compensation. Your prompt attention in getting Board of Supervisors action on this Amended Resolution will be appreciated. BJL:dd