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PowerPoint 3D Presentation 2014 1201 Retirement Benefits Liabilities
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PowerPoint 3D Presentation 2014 1201 Retirement Benefits Liabilities
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12/2/2014 6:16:54 PM
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12/2/2014 6:16:42 PM
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CM City Clerk-City Council
CM City Clerk-City Council - Document Type
Staff Report
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12/1/2014
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3D Presentation 2014 1201
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Post-Public Employees’ Pension Reform Act <br />Retirement Tiers <br />•Miscellaneous (Non-sworn) SLCEA, SLMO, Confidential, <br />and Unrepresented: <br />•CalPERS Formula <br />•Tier 1 – Prior to May 6, 2010 <br />•2.5% at 55 (2% early retirement at 50, <br />2.5% maximum benefit at 55) <br />•Tier 2 – May 6, 2010 through December 31, 2012 <br />•2% at 55 (1.426% early retirement at 50, 2.418% <br />maximum benefit at 67) <br />•Tier 3 – January 1, 2013 and After <br />•2% at 62 (1% early retirement at 52, 2.5% maximum <br />benefit at 67) <br />6
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