Imperial County Employees' Retirement System

Pension

MEMBERSHIP:

Membership in the retirement system is effective on the FIRST DAY of the first full pay period after employment by the County. Every regular full-time employee employed for a minimum of 30 hours per week becomes a member of the Imperial County Employees' Retirement System. (Membership is mandatory except for elected officials and newly hired employees who have attained the age of 60.) It should be noted that all benefits are computed using your time in the retirement system, not time worked for the County.

Membership is divided into two categories:

Safety Members - Eligible employees whose principal duties consist of active law enforcement, active fire suppression and certain probation officers (per Section - 31469.4 Gov't code and resolution of the County Board of Supervisors) are safety members. In cases of doubt as to whether a member is general or safety, the Board of Retirement shall decide.

Safety Members are as follows:
1. Sheriff's Department
  Sheriff - Coroner
  Assistant Sheriff
  Chief Deputy
  Lieutenant/Correctional Lieutenant
  Sheriff Sergeant/Correctional Sergeant
  Correctional Corporal
  Deputy Sheriff
  Correctional Officer
  Safety Ranger - Supervisor
  Safety Ranger - Boating
2. District Attorney's Office
  D.A. Investigators
3. Probation Department
  County Probation Officer
  Deputy County Probation Officer
  Probation Division Manager
  Probation Corrections Facility Manager
  Deputy Probation Officers I, II & III
  Juvenile Officers - Juvenile Hall
  Victim Witness Program Supervisor
  Probation Assistant
  Shift Supervisor - Juvenile Hall
4. Fire Department
  Fire Chief
  Assistant Fire Chief
  Fire Fighters I & II
  Fire Fighter Mechanic
  Deputy Emergency - Services Coordinator
  Fire Captain
  Fire Training Officer
  Note: Job titles change from time to time
General Members - All other eligible employees.

CONFIDENTIAL INFORMATION:

All individual member records of the retirement system are confidential by law and such records may not be disclosed to anyone other than the member, except in the administration of the Retirement Law, or upon order of a court of competent jurisdiction, or upon written authorization of the member. Therefore, INFORMATION PERTAINING TO A MEMBER'S INDIVIDUAL RECORDS CANNOT BE GIVEN BY TELEPHONE.

If you have a specific question in connection with your participation in the Retirement Program that is not covered herein, or you desire information to assist you in planning your retirement, you may write or call the County Treasurer's Office as follows:

Imperial County Treasurer's Office
Retirement Division (760) 482-4483
940 West Main Street, Suite #105
El Centro, CA 92243-2863

DISSOLUTION OF MARRIAGE:

California is a "Community Property" State, and certain retirement benefits may be subject to division by the court in the event of a Dissolution of Marriage ("Divorce").

Determining your rights and obligations in a Dissolution of Marriage can be complex. Your attorney is your best source of information and advice. A handout entitled "Information for Attorneys and Parties in Dissolution of Marriage Cases" answers some commonly - asked questions on this subject, and is available from the Treasurer's Office - Retirement Division.

ANNUAL REPORTS:

An annual (fiscal) financial report of the Imperial County Employees' Retirement System will be available on October 31st of each year to employees and retirees by writing or calling the County Treasurer's Office at the address and telephone number listed above.

ANNUAL MEMBER STATEMENTS:

An annual member's statement is sent out in January. The statement shows the member's name, address, beneficiary and the balance in the member's account (member contributions and interest).

BENEFICIARY DESIGNATION:

All members must sign a "Member's Enrollment Affidavit" giving the name of their beneficiary and the relationship. To change a beneficiary, the member must so designate on the proper retirement form obtained from the County Treasurer's Office. The retirement law states that in some cases a surviving spouse or minor children have rights to a member's retirement benefits whether or not they are named as beneficiary.

CONTRIBUTIONS:

Members' contribution rates are actuarially adjusted using the member's compensation earnable, and are based upon age at entry into the system. Contributions are discontinued upon completion of 30 years of continuous service by members provided membership was on or before March 7, 1973 and membership was continuous. All members after March 7, 1973 will contribute continuously until retirement. Member contributions are credited on June 30 and December 31 of each year with interest based on the previous six-month balance. The interest rate, which is subject to change by the Board of Retirement, is presently 7 3/4% per year.

Interest is not subject to Federal or State income tax until funds are withdrawn from the retirement system, at which time it is reportable for tax purposes. Members may not borrow, withdraw or use as collateral any of their accumulated contributions while employed by the County of Imperial.

Employer (County) contributions to the Retirement System are based on the total payroll and are higher than the members'. A member does not benefit from the employer contributions until he/she receives a monthly pension.

PREVIOUS COUNTY SERVICE: A MEMBER WHO ELECTS TO PURCHASE RETIREMENT SERVICE CREDIT SHALL COMPLETE THAT PURCHASE WITHIN 120 DAYS AFTER THE EFFECTIVE DATE OF HIS OR HER RETIREMENT.

MAKE-UP CONTRIBUTIONS:
1. Members who, prior to entrance into the retirement system, held a position in county service, the tenure of which was such as to exclude them from membership (extra help, part time, seasonal, substitute or temporary), shall have the right to receive credit for such service if they elect to pay for it and thereafter pay in accordance with their election and Government Code Section 31641.5, prior to retirement.
2. A member who returns to active service following an uncompensated leave of absence due to illness may receive service credit for the period of such absence, upon the payment of contributions the member would have paid during such period of absence together with interest that contributions would have earned had they been on deposit if the member was not absent. Credit may not be received for any period of such absence in excess of 12 consecutive months. (Gov't Code Section 31646)
REDEPOSITS:

A member may redeposit accumulated contributions previously withdrawn, plus interest accrued from date of separation from the system at any time prior to presenting an application for retirement and receive credit for such service. (Gov't Code Section 31652.) Note: Members of the Retirement System who began making a re-deposit of contributions on or before May 17, 1995, for service time prior to January 1, 1989, would be eligible for Tier 1 Retiree Health Insurance. All other re-deposits are not eligible for Tier 1, but may be eligible for Tier 2 Retiree Health Insurance.
PUBLIC SERVICE: Public service credit does not qualify you to meet minimum requirements for retirement benefits.

A member joining before 1-1-97, who was in public service before becoming a member of the retirement system may elect by written notice filed with the Board of Retirement to make contributions according to Gov't Code Section 31641.2, and receive service credit in the retirement system. Members who wish to take advantage of this provision should contact the County Treasurer's Office - Retirement Division for more information.