2007 California Government Code Chapter 6. Contributions

CA Codes (gov:22960.60-22960.63)

22960.60.  (a) Employer and employee contribution rates may be
determined by the terms of the memorandum of understanding applicable
to each plan participant and the employer in accordance with the
requirements of this section.
   (b) Through the Department of Personnel Administration, the
employer shall provide the board with a true and correct copy of each
memorandum of understanding applicable to plan participants.  The
board may prescribe procedures for the orderly transmittal and
receipt of these documents.
   (c) Except as provided in subdivision (e), after receipt of an
applicable memorandum of understanding that sets forth an employer
contribution rate and any employee contribution rate, the board
shall, in accordance with Section 22960.36, amend the plan to provide
for the employer contribution rate and any employee contribution
rate set forth in the memorandum of understanding.
   (d) The employer contribution rate and any employee contribution
rate for state peace officers and firefighters who have become
subject to this part pursuant to the provisions of subdivision (b) of
Section 22960 shall be the contribution rate or rates set forth in
the memorandum of understanding for state peace officers and
firefighter members in Bargaining Unit 6.
   (e) The board may refuse to amend the plan under this section if,
in the board's considered judgment, the proposed amendment would
violate any applicable provision of Title 26 of the United States
Code.
   (f) The initial employer contribution rate shall be prescribed in
the memorandum of understanding. In the event an MOU expires and no
new memorandums of understanding takes effect, the last memorandums
of understanding in place shall control.



22960.61.  The employer shall pick up, for the sole purpose of and
in accordance with the requirements of Section 414(h)(2) of Title 26
of the United States Code and Section 17501 of the Revenue and
Taxation Code, all of the amounts otherwise due as employee
contributions, which shall be paid by the employer in lieu of
employee contributions and which shall be deducted from the employee'
s compensation.



22960.62.  Pursuant to terms and conditions established by the
board, a participant may be permitted to transfer funds from an
eligible retirement plan into the plan to the extent that the
transfers are allowable under applicable federal and state laws.




22960.63.  (a) Notwithstanding any other provision of law or
contract to the contrary, contributions to the plan shall be subject
to the applicable limitations imposed by Section 415 of Title 26 of
the United States Code, as that section may be amended from time to
time and as these limits may be adjusted by the Commissioner of
Internal Revenue.
   (b) Notwithstanding any other provision of law or contract to the
contrary, the amount of compensation that is taken into account in
determining the benefits payable under the plan shall not exceed the
applicable annual compensation limitations prescribed by Section 401
(a)(17) of Title 26 of the United State Code, as that section may be
amended from time to time and as that limit may be adjusted by the
Commissioner of Internal Revenue.