Amended IN Senate June 21, 2021 Amended IN Assembly April 19, 2021 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 826Introduced by Assembly Member Bennett(Coauthors: Assembly Members Irwin and Valladares)(Coauthors: Senators Limn and Stern)February 16, 2021 An act to add Chapter 4.7 (commencing with Section 31185) to Division 21 of the Public Resources Code, relating to coastal resources. amend Section 31461 of the Government Code, relating to public employees retirement.LEGISLATIVE COUNSEL'S DIGESTAB 826, as amended, Bennett. Beach erosion: South Central California Coast: Point Conception to Point Mugu. County Employees Retirement Law of 1937: compensation earnable.The County Employees Retirement Law of 1937 (CERL) authorizes counties to establish retirement systems pursuant to its provisions for the purpose of providing pension, disability, and other benefits to county and district employees. CERL defines compensation earnable for purposes of its provisions, with particular application to the calculation of final compensation and the determination of pension amounts and other benefits. Existing law, the Public Employees Pension Reform Act of 2013, prescribes various limitations on public employees, employers, and retirement systems concerning, among other things, the types of remuneration that may be included in compensation that is applied to pensions. This bill would prescribe, for CERL, a definition of compensation earnable that would include any form of remuneration, whether paid in cash or as in-kind benefits, if specified requirements are met. The bill would state that these provisions are declarative of existing law.Existing law establishes the State Coastal Conservancy with prescribed powers and responsibilities for implementing and administering various programs intended to preserve, protect, and restore the states coastal areas. Existing law establishes the Santa Ana River Conservancy Program, to be administered by the conservancy, to address the resource and recreational goals of the Santa Ana River region, as provided. This bill would establish the Beach Erosion Authority for Clean Oceans and Nourishment Program, to be administered, upon appropriation by the Legislature, by the conservancy, to address the resource and recreational goals of the South Central Coast area, as specified. The bill would authorize the conservancy to, among other things, acquire interests and options in real property and would prescribe the management, powers, and duties of the conservancy for purposes of the program. The bill would also create the Beach Erosion Authority for Clean Oceans and Nourishment Account in the State Coastal Conservancy Fund and would authorize the conservancy to expend moneys in the account, upon appropriation by the Legislature, for land acquisition, capital improvements, and support of the programs operations as provided.This bill would make legislative findings and declarations as to the necessity of a special statute for the specified area of South Central Coast.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YESNO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 31461 of the Government Code is amended to read:31461. (a) Compensation earnable by a member means the average compensation as determined by the board, for the period under consideration upon the basis of the average number of days ordinarily worked by persons in the same grade or class of positions during the period, and at the same rate of pay. The computation for any absence shall be based on the compensation of the position held by the member at the beginning of the absence. Compensation, as defined in Section 31460, that has been deferred shall be deemed compensation earnable when earned, rather than when paid.(b) Compensation Except as provided in subdivision (c), compensation earnable does not include, in any case, the following:(1) Any compensation determined by the board to have been paid to enhance a members retirement benefit under that system. That compensation may include:(A) Compensation that had previously been provided in kind to the member by the employer or paid directly by the employer to a third party other than the retirement system for the benefit of the member, and which was converted to and received by the member in the form of a cash payment in the final average salary period.(B) Any one-time or ad hoc payment made to a member, but not to all similarly situated members in the members grade or class.(C) Any payment that is made solely due to the termination of the members employment, but is received by the member while employed, except those payments that do not exceed what is earned and payable in each 12-month period during the final average salary period regardless of when reported or paid.(2) Payments for unused vacation, annual leave, personal leave, sick leave, or compensatory time off, however denominated, whether paid in a lump sum or otherwise, in an amount that exceeds that which may be earned and payable in each 12-month period during the final average salary period, regardless of when reported or paid.(3) Payments for additional services rendered outside of normal working hours, whether paid in a lump sum or otherwise.(4) Payments made at the termination of employment, except those payments that do not exceed what is earned and payable in each 12-month period during the final average salary period, regardless of when reported or paid.(c) (1) Notwithstanding subdivision (b) and Section 31460, compensation earnable means any form of remuneration, whether paid in cash or as in-kind benefits, if all of the following requirements are met:(A) The remuneration is made available to any person in the same grade or class of positions. For purposes of this subdivision, grade or class of positions means a number of employees considered together because they share similarities in job duties, work location, collective bargaining unit, or other logical, work-related grouping. A single employee shall not be considered a grade or class of positions. (B) The remuneration is not expressly excluded from compensation earnable pursuant to paragraphs (2) to (4), inclusive, of subdivision (b).(C) With regard to remuneration paid between January 1, 2013, and July 30, 2020, the remuneration was included in compensation earnable, and the employer and employee paid contributions to the retirement system based on the remuneration.(D) On the date that the act adding this subdivision becomes operative, the board of retirement has not completed a formal action to reverse a prior determination that a form of remuneration, to which this subdivision would otherwise apply, is compensation earnable. (2) This subdivision is declarative of existing law.(c)(d) The terms of subdivision (b) are intended to be consistent with and not in conflict with the holdings in Salus v. San Diego County Employees Retirement Association (2004) 117 Cal.App.4th 734 and In re Retirement Cases (2003)110 Cal.App.4th 426.
Amended IN Senate June 21, 2021 Amended IN Assembly April 19, 2021 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 826Introduced by Assembly Member Bennett(Coauthors: Assembly Members Irwin and Valladares)(Coauthors: Senators Limn and Stern)February 16, 2021 An act to add Chapter 4.7 (commencing with Section 31185) to Division 21 of the Public Resources Code, relating to coastal resources. amend Section 31461 of the Government Code, relating to public employees retirement.LEGISLATIVE COUNSEL'S DIGESTAB 826, as amended, Bennett. Beach erosion: South Central California Coast: Point Conception to Point Mugu. County Employees Retirement Law of 1937: compensation earnable.The County Employees Retirement Law of 1937 (CERL) authorizes counties to establish retirement systems pursuant to its provisions for the purpose of providing pension, disability, and other benefits to county and district employees. CERL defines compensation earnable for purposes of its provisions, with particular application to the calculation of final compensation and the determination of pension amounts and other benefits. Existing law, the Public Employees Pension Reform Act of 2013, prescribes various limitations on public employees, employers, and retirement systems concerning, among other things, the types of remuneration that may be included in compensation that is applied to pensions. This bill would prescribe, for CERL, a definition of compensation earnable that would include any form of remuneration, whether paid in cash or as in-kind benefits, if specified requirements are met. The bill would state that these provisions are declarative of existing law.Existing law establishes the State Coastal Conservancy with prescribed powers and responsibilities for implementing and administering various programs intended to preserve, protect, and restore the states coastal areas. Existing law establishes the Santa Ana River Conservancy Program, to be administered by the conservancy, to address the resource and recreational goals of the Santa Ana River region, as provided. This bill would establish the Beach Erosion Authority for Clean Oceans and Nourishment Program, to be administered, upon appropriation by the Legislature, by the conservancy, to address the resource and recreational goals of the South Central Coast area, as specified. The bill would authorize the conservancy to, among other things, acquire interests and options in real property and would prescribe the management, powers, and duties of the conservancy for purposes of the program. The bill would also create the Beach Erosion Authority for Clean Oceans and Nourishment Account in the State Coastal Conservancy Fund and would authorize the conservancy to expend moneys in the account, upon appropriation by the Legislature, for land acquisition, capital improvements, and support of the programs operations as provided.This bill would make legislative findings and declarations as to the necessity of a special statute for the specified area of South Central Coast.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YESNO Local Program: NO
Amended IN Senate June 21, 2021 Amended IN Assembly April 19, 2021
Amended IN Senate June 21, 2021
Amended IN Assembly April 19, 2021
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION
Assembly Bill
No. 826
Introduced by Assembly Member Bennett(Coauthors: Assembly Members Irwin and Valladares)(Coauthors: Senators Limn and Stern)February 16, 2021
Introduced by Assembly Member Bennett(Coauthors: Assembly Members Irwin and Valladares)(Coauthors: Senators Limn and Stern)
February 16, 2021
An act to add Chapter 4.7 (commencing with Section 31185) to Division 21 of the Public Resources Code, relating to coastal resources. amend Section 31461 of the Government Code, relating to public employees retirement.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 826, as amended, Bennett. Beach erosion: South Central California Coast: Point Conception to Point Mugu. County Employees Retirement Law of 1937: compensation earnable.
The County Employees Retirement Law of 1937 (CERL) authorizes counties to establish retirement systems pursuant to its provisions for the purpose of providing pension, disability, and other benefits to county and district employees. CERL defines compensation earnable for purposes of its provisions, with particular application to the calculation of final compensation and the determination of pension amounts and other benefits. Existing law, the Public Employees Pension Reform Act of 2013, prescribes various limitations on public employees, employers, and retirement systems concerning, among other things, the types of remuneration that may be included in compensation that is applied to pensions. This bill would prescribe, for CERL, a definition of compensation earnable that would include any form of remuneration, whether paid in cash or as in-kind benefits, if specified requirements are met. The bill would state that these provisions are declarative of existing law.Existing law establishes the State Coastal Conservancy with prescribed powers and responsibilities for implementing and administering various programs intended to preserve, protect, and restore the states coastal areas. Existing law establishes the Santa Ana River Conservancy Program, to be administered by the conservancy, to address the resource and recreational goals of the Santa Ana River region, as provided. This bill would establish the Beach Erosion Authority for Clean Oceans and Nourishment Program, to be administered, upon appropriation by the Legislature, by the conservancy, to address the resource and recreational goals of the South Central Coast area, as specified. The bill would authorize the conservancy to, among other things, acquire interests and options in real property and would prescribe the management, powers, and duties of the conservancy for purposes of the program. The bill would also create the Beach Erosion Authority for Clean Oceans and Nourishment Account in the State Coastal Conservancy Fund and would authorize the conservancy to expend moneys in the account, upon appropriation by the Legislature, for land acquisition, capital improvements, and support of the programs operations as provided.This bill would make legislative findings and declarations as to the necessity of a special statute for the specified area of South Central Coast.
The County Employees Retirement Law of 1937 (CERL) authorizes counties to establish retirement systems pursuant to its provisions for the purpose of providing pension, disability, and other benefits to county and district employees. CERL defines compensation earnable for purposes of its provisions, with particular application to the calculation of final compensation and the determination of pension amounts and other benefits. Existing law, the Public Employees Pension Reform Act of 2013, prescribes various limitations on public employees, employers, and retirement systems concerning, among other things, the types of remuneration that may be included in compensation that is applied to pensions.
This bill would prescribe, for CERL, a definition of compensation earnable that would include any form of remuneration, whether paid in cash or as in-kind benefits, if specified requirements are met. The bill would state that these provisions are declarative of existing law.
Existing law establishes the State Coastal Conservancy with prescribed powers and responsibilities for implementing and administering various programs intended to preserve, protect, and restore the states coastal areas. Existing law establishes the Santa Ana River Conservancy Program, to be administered by the conservancy, to address the resource and recreational goals of the Santa Ana River region, as provided.
This bill would establish the Beach Erosion Authority for Clean Oceans and Nourishment Program, to be administered, upon appropriation by the Legislature, by the conservancy, to address the resource and recreational goals of the South Central Coast area, as specified. The bill would authorize the conservancy to, among other things, acquire interests and options in real property and would prescribe the management, powers, and duties of the conservancy for purposes of the program. The bill would also create the Beach Erosion Authority for Clean Oceans and Nourishment Account in the State Coastal Conservancy Fund and would authorize the conservancy to expend moneys in the account, upon appropriation by the Legislature, for land acquisition, capital improvements, and support of the programs operations as provided.
This bill would make legislative findings and declarations as to the necessity of a special statute for the specified area of South Central Coast.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 31461 of the Government Code is amended to read:31461. (a) Compensation earnable by a member means the average compensation as determined by the board, for the period under consideration upon the basis of the average number of days ordinarily worked by persons in the same grade or class of positions during the period, and at the same rate of pay. The computation for any absence shall be based on the compensation of the position held by the member at the beginning of the absence. Compensation, as defined in Section 31460, that has been deferred shall be deemed compensation earnable when earned, rather than when paid.(b) Compensation Except as provided in subdivision (c), compensation earnable does not include, in any case, the following:(1) Any compensation determined by the board to have been paid to enhance a members retirement benefit under that system. That compensation may include:(A) Compensation that had previously been provided in kind to the member by the employer or paid directly by the employer to a third party other than the retirement system for the benefit of the member, and which was converted to and received by the member in the form of a cash payment in the final average salary period.(B) Any one-time or ad hoc payment made to a member, but not to all similarly situated members in the members grade or class.(C) Any payment that is made solely due to the termination of the members employment, but is received by the member while employed, except those payments that do not exceed what is earned and payable in each 12-month period during the final average salary period regardless of when reported or paid.(2) Payments for unused vacation, annual leave, personal leave, sick leave, or compensatory time off, however denominated, whether paid in a lump sum or otherwise, in an amount that exceeds that which may be earned and payable in each 12-month period during the final average salary period, regardless of when reported or paid.(3) Payments for additional services rendered outside of normal working hours, whether paid in a lump sum or otherwise.(4) Payments made at the termination of employment, except those payments that do not exceed what is earned and payable in each 12-month period during the final average salary period, regardless of when reported or paid.(c) (1) Notwithstanding subdivision (b) and Section 31460, compensation earnable means any form of remuneration, whether paid in cash or as in-kind benefits, if all of the following requirements are met:(A) The remuneration is made available to any person in the same grade or class of positions. For purposes of this subdivision, grade or class of positions means a number of employees considered together because they share similarities in job duties, work location, collective bargaining unit, or other logical, work-related grouping. A single employee shall not be considered a grade or class of positions. (B) The remuneration is not expressly excluded from compensation earnable pursuant to paragraphs (2) to (4), inclusive, of subdivision (b).(C) With regard to remuneration paid between January 1, 2013, and July 30, 2020, the remuneration was included in compensation earnable, and the employer and employee paid contributions to the retirement system based on the remuneration.(D) On the date that the act adding this subdivision becomes operative, the board of retirement has not completed a formal action to reverse a prior determination that a form of remuneration, to which this subdivision would otherwise apply, is compensation earnable. (2) This subdivision is declarative of existing law.(c)(d) The terms of subdivision (b) are intended to be consistent with and not in conflict with the holdings in Salus v. San Diego County Employees Retirement Association (2004) 117 Cal.App.4th 734 and In re Retirement Cases (2003)110 Cal.App.4th 426.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 31461 of the Government Code is amended to read:31461. (a) Compensation earnable by a member means the average compensation as determined by the board, for the period under consideration upon the basis of the average number of days ordinarily worked by persons in the same grade or class of positions during the period, and at the same rate of pay. The computation for any absence shall be based on the compensation of the position held by the member at the beginning of the absence. Compensation, as defined in Section 31460, that has been deferred shall be deemed compensation earnable when earned, rather than when paid.(b) Compensation Except as provided in subdivision (c), compensation earnable does not include, in any case, the following:(1) Any compensation determined by the board to have been paid to enhance a members retirement benefit under that system. That compensation may include:(A) Compensation that had previously been provided in kind to the member by the employer or paid directly by the employer to a third party other than the retirement system for the benefit of the member, and which was converted to and received by the member in the form of a cash payment in the final average salary period.(B) Any one-time or ad hoc payment made to a member, but not to all similarly situated members in the members grade or class.(C) Any payment that is made solely due to the termination of the members employment, but is received by the member while employed, except those payments that do not exceed what is earned and payable in each 12-month period during the final average salary period regardless of when reported or paid.(2) Payments for unused vacation, annual leave, personal leave, sick leave, or compensatory time off, however denominated, whether paid in a lump sum or otherwise, in an amount that exceeds that which may be earned and payable in each 12-month period during the final average salary period, regardless of when reported or paid.(3) Payments for additional services rendered outside of normal working hours, whether paid in a lump sum or otherwise.(4) Payments made at the termination of employment, except those payments that do not exceed what is earned and payable in each 12-month period during the final average salary period, regardless of when reported or paid.(c) (1) Notwithstanding subdivision (b) and Section 31460, compensation earnable means any form of remuneration, whether paid in cash or as in-kind benefits, if all of the following requirements are met:(A) The remuneration is made available to any person in the same grade or class of positions. For purposes of this subdivision, grade or class of positions means a number of employees considered together because they share similarities in job duties, work location, collective bargaining unit, or other logical, work-related grouping. A single employee shall not be considered a grade or class of positions. (B) The remuneration is not expressly excluded from compensation earnable pursuant to paragraphs (2) to (4), inclusive, of subdivision (b).(C) With regard to remuneration paid between January 1, 2013, and July 30, 2020, the remuneration was included in compensation earnable, and the employer and employee paid contributions to the retirement system based on the remuneration.(D) On the date that the act adding this subdivision becomes operative, the board of retirement has not completed a formal action to reverse a prior determination that a form of remuneration, to which this subdivision would otherwise apply, is compensation earnable. (2) This subdivision is declarative of existing law.(c)(d) The terms of subdivision (b) are intended to be consistent with and not in conflict with the holdings in Salus v. San Diego County Employees Retirement Association (2004) 117 Cal.App.4th 734 and In re Retirement Cases (2003)110 Cal.App.4th 426.
SECTION 1. Section 31461 of the Government Code is amended to read:
### SECTION 1.
31461. (a) Compensation earnable by a member means the average compensation as determined by the board, for the period under consideration upon the basis of the average number of days ordinarily worked by persons in the same grade or class of positions during the period, and at the same rate of pay. The computation for any absence shall be based on the compensation of the position held by the member at the beginning of the absence. Compensation, as defined in Section 31460, that has been deferred shall be deemed compensation earnable when earned, rather than when paid.(b) Compensation Except as provided in subdivision (c), compensation earnable does not include, in any case, the following:(1) Any compensation determined by the board to have been paid to enhance a members retirement benefit under that system. That compensation may include:(A) Compensation that had previously been provided in kind to the member by the employer or paid directly by the employer to a third party other than the retirement system for the benefit of the member, and which was converted to and received by the member in the form of a cash payment in the final average salary period.(B) Any one-time or ad hoc payment made to a member, but not to all similarly situated members in the members grade or class.(C) Any payment that is made solely due to the termination of the members employment, but is received by the member while employed, except those payments that do not exceed what is earned and payable in each 12-month period during the final average salary period regardless of when reported or paid.(2) Payments for unused vacation, annual leave, personal leave, sick leave, or compensatory time off, however denominated, whether paid in a lump sum or otherwise, in an amount that exceeds that which may be earned and payable in each 12-month period during the final average salary period, regardless of when reported or paid.(3) Payments for additional services rendered outside of normal working hours, whether paid in a lump sum or otherwise.(4) Payments made at the termination of employment, except those payments that do not exceed what is earned and payable in each 12-month period during the final average salary period, regardless of when reported or paid.(c) (1) Notwithstanding subdivision (b) and Section 31460, compensation earnable means any form of remuneration, whether paid in cash or as in-kind benefits, if all of the following requirements are met:(A) The remuneration is made available to any person in the same grade or class of positions. For purposes of this subdivision, grade or class of positions means a number of employees considered together because they share similarities in job duties, work location, collective bargaining unit, or other logical, work-related grouping. A single employee shall not be considered a grade or class of positions. (B) The remuneration is not expressly excluded from compensation earnable pursuant to paragraphs (2) to (4), inclusive, of subdivision (b).(C) With regard to remuneration paid between January 1, 2013, and July 30, 2020, the remuneration was included in compensation earnable, and the employer and employee paid contributions to the retirement system based on the remuneration.(D) On the date that the act adding this subdivision becomes operative, the board of retirement has not completed a formal action to reverse a prior determination that a form of remuneration, to which this subdivision would otherwise apply, is compensation earnable. (2) This subdivision is declarative of existing law.(c)(d) The terms of subdivision (b) are intended to be consistent with and not in conflict with the holdings in Salus v. San Diego County Employees Retirement Association (2004) 117 Cal.App.4th 734 and In re Retirement Cases (2003)110 Cal.App.4th 426.
31461. (a) Compensation earnable by a member means the average compensation as determined by the board, for the period under consideration upon the basis of the average number of days ordinarily worked by persons in the same grade or class of positions during the period, and at the same rate of pay. The computation for any absence shall be based on the compensation of the position held by the member at the beginning of the absence. Compensation, as defined in Section 31460, that has been deferred shall be deemed compensation earnable when earned, rather than when paid.(b) Compensation Except as provided in subdivision (c), compensation earnable does not include, in any case, the following:(1) Any compensation determined by the board to have been paid to enhance a members retirement benefit under that system. That compensation may include:(A) Compensation that had previously been provided in kind to the member by the employer or paid directly by the employer to a third party other than the retirement system for the benefit of the member, and which was converted to and received by the member in the form of a cash payment in the final average salary period.(B) Any one-time or ad hoc payment made to a member, but not to all similarly situated members in the members grade or class.(C) Any payment that is made solely due to the termination of the members employment, but is received by the member while employed, except those payments that do not exceed what is earned and payable in each 12-month period during the final average salary period regardless of when reported or paid.(2) Payments for unused vacation, annual leave, personal leave, sick leave, or compensatory time off, however denominated, whether paid in a lump sum or otherwise, in an amount that exceeds that which may be earned and payable in each 12-month period during the final average salary period, regardless of when reported or paid.(3) Payments for additional services rendered outside of normal working hours, whether paid in a lump sum or otherwise.(4) Payments made at the termination of employment, except those payments that do not exceed what is earned and payable in each 12-month period during the final average salary period, regardless of when reported or paid.(c) (1) Notwithstanding subdivision (b) and Section 31460, compensation earnable means any form of remuneration, whether paid in cash or as in-kind benefits, if all of the following requirements are met:(A) The remuneration is made available to any person in the same grade or class of positions. For purposes of this subdivision, grade or class of positions means a number of employees considered together because they share similarities in job duties, work location, collective bargaining unit, or other logical, work-related grouping. A single employee shall not be considered a grade or class of positions. (B) The remuneration is not expressly excluded from compensation earnable pursuant to paragraphs (2) to (4), inclusive, of subdivision (b).(C) With regard to remuneration paid between January 1, 2013, and July 30, 2020, the remuneration was included in compensation earnable, and the employer and employee paid contributions to the retirement system based on the remuneration.(D) On the date that the act adding this subdivision becomes operative, the board of retirement has not completed a formal action to reverse a prior determination that a form of remuneration, to which this subdivision would otherwise apply, is compensation earnable. (2) This subdivision is declarative of existing law.(c)(d) The terms of subdivision (b) are intended to be consistent with and not in conflict with the holdings in Salus v. San Diego County Employees Retirement Association (2004) 117 Cal.App.4th 734 and In re Retirement Cases (2003)110 Cal.App.4th 426.
31461. (a) Compensation earnable by a member means the average compensation as determined by the board, for the period under consideration upon the basis of the average number of days ordinarily worked by persons in the same grade or class of positions during the period, and at the same rate of pay. The computation for any absence shall be based on the compensation of the position held by the member at the beginning of the absence. Compensation, as defined in Section 31460, that has been deferred shall be deemed compensation earnable when earned, rather than when paid.(b) Compensation Except as provided in subdivision (c), compensation earnable does not include, in any case, the following:(1) Any compensation determined by the board to have been paid to enhance a members retirement benefit under that system. That compensation may include:(A) Compensation that had previously been provided in kind to the member by the employer or paid directly by the employer to a third party other than the retirement system for the benefit of the member, and which was converted to and received by the member in the form of a cash payment in the final average salary period.(B) Any one-time or ad hoc payment made to a member, but not to all similarly situated members in the members grade or class.(C) Any payment that is made solely due to the termination of the members employment, but is received by the member while employed, except those payments that do not exceed what is earned and payable in each 12-month period during the final average salary period regardless of when reported or paid.(2) Payments for unused vacation, annual leave, personal leave, sick leave, or compensatory time off, however denominated, whether paid in a lump sum or otherwise, in an amount that exceeds that which may be earned and payable in each 12-month period during the final average salary period, regardless of when reported or paid.(3) Payments for additional services rendered outside of normal working hours, whether paid in a lump sum or otherwise.(4) Payments made at the termination of employment, except those payments that do not exceed what is earned and payable in each 12-month period during the final average salary period, regardless of when reported or paid.(c) (1) Notwithstanding subdivision (b) and Section 31460, compensation earnable means any form of remuneration, whether paid in cash or as in-kind benefits, if all of the following requirements are met:(A) The remuneration is made available to any person in the same grade or class of positions. For purposes of this subdivision, grade or class of positions means a number of employees considered together because they share similarities in job duties, work location, collective bargaining unit, or other logical, work-related grouping. A single employee shall not be considered a grade or class of positions. (B) The remuneration is not expressly excluded from compensation earnable pursuant to paragraphs (2) to (4), inclusive, of subdivision (b).(C) With regard to remuneration paid between January 1, 2013, and July 30, 2020, the remuneration was included in compensation earnable, and the employer and employee paid contributions to the retirement system based on the remuneration.(D) On the date that the act adding this subdivision becomes operative, the board of retirement has not completed a formal action to reverse a prior determination that a form of remuneration, to which this subdivision would otherwise apply, is compensation earnable. (2) This subdivision is declarative of existing law.(c)(d) The terms of subdivision (b) are intended to be consistent with and not in conflict with the holdings in Salus v. San Diego County Employees Retirement Association (2004) 117 Cal.App.4th 734 and In re Retirement Cases (2003)110 Cal.App.4th 426.
31461. (a) Compensation earnable by a member means the average compensation as determined by the board, for the period under consideration upon the basis of the average number of days ordinarily worked by persons in the same grade or class of positions during the period, and at the same rate of pay. The computation for any absence shall be based on the compensation of the position held by the member at the beginning of the absence. Compensation, as defined in Section 31460, that has been deferred shall be deemed compensation earnable when earned, rather than when paid.
(b) Compensation Except as provided in subdivision (c), compensation earnable does not include, in any case, the following:
(1) Any compensation determined by the board to have been paid to enhance a members retirement benefit under that system. That compensation may include:
(A) Compensation that had previously been provided in kind to the member by the employer or paid directly by the employer to a third party other than the retirement system for the benefit of the member, and which was converted to and received by the member in the form of a cash payment in the final average salary period.
(B) Any one-time or ad hoc payment made to a member, but not to all similarly situated members in the members grade or class.
(C) Any payment that is made solely due to the termination of the members employment, but is received by the member while employed, except those payments that do not exceed what is earned and payable in each 12-month period during the final average salary period regardless of when reported or paid.
(2) Payments for unused vacation, annual leave, personal leave, sick leave, or compensatory time off, however denominated, whether paid in a lump sum or otherwise, in an amount that exceeds that which may be earned and payable in each 12-month period during the final average salary period, regardless of when reported or paid.
(3) Payments for additional services rendered outside of normal working hours, whether paid in a lump sum or otherwise.
(4) Payments made at the termination of employment, except those payments that do not exceed what is earned and payable in each 12-month period during the final average salary period, regardless of when reported or paid.
(c) (1) Notwithstanding subdivision (b) and Section 31460, compensation earnable means any form of remuneration, whether paid in cash or as in-kind benefits, if all of the following requirements are met:
(A) The remuneration is made available to any person in the same grade or class of positions. For purposes of this subdivision, grade or class of positions means a number of employees considered together because they share similarities in job duties, work location, collective bargaining unit, or other logical, work-related grouping. A single employee shall not be considered a grade or class of positions.
(B) The remuneration is not expressly excluded from compensation earnable pursuant to paragraphs (2) to (4), inclusive, of subdivision (b).
(C) With regard to remuneration paid between January 1, 2013, and July 30, 2020, the remuneration was included in compensation earnable, and the employer and employee paid contributions to the retirement system based on the remuneration.
(D) On the date that the act adding this subdivision becomes operative, the board of retirement has not completed a formal action to reverse a prior determination that a form of remuneration, to which this subdivision would otherwise apply, is compensation earnable.
(2) This subdivision is declarative of existing law.
(c)
(d) The terms of subdivision (b) are intended to be consistent with and not in conflict with the holdings in Salus v. San Diego County Employees Retirement Association (2004) 117 Cal.App.4th 734 and In re Retirement Cases (2003)110 Cal.App.4th 426.