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Code · California · Education Code

§ 22905

327 words·~1 min read·/ca/education-code/22905-2

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Member contributions pursuant to Sections 22901, 22901.3, and 22901.7, 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)Except as provided in subdivision (e), member and employer contributions, exclusive of contributions pursuant to Sections 22950.5 and 22951, on a member’s compensation under the following circumstances shall be credited to the member’s Defined Benefit Supplement account:
(1)Compensation for service that exceeds one year in a school year shall be credited effective on the July 1 immediately following the period for which the compensation is earned.
(2)Supplemental pay in any school year in which the member does not earn base pay pursuant to Section 22119.3.
(c)A member shall not make voluntary pretax or posttax contributions under the Defined Benefit Supplement Program nor may a member redeposit amounts previously distributed based on the balance in the member’s Defined Benefit Supplement account.
(d)Any contributions on compensation that is creditable to the Defined Benefit Supplement account shall be limited to the contributions made pursuant to Sections 22901, 22901.3, 22901.7, 22950, and 22951. Any excess employer contributions shall be returned to the employer.
(e)Paragraphs
(2)and
(3)of subdivision
(b)of Section 22905 as operative before the date determined pursuant to subdivision
(f)shall not apply to a member subject to the California Public Employees’ Pension Reform Act of 2013.
(1)The board shall determine a date based on when the system has the capacity to implement the changes made by the act that added this subdivision. The date determined by the board shall be posted on the internet website of the system no later than July 1, 2027.
(2)This section shall become operative on the date determined by the board pursuant to paragraph (1).
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